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Author: 



Connecticut. 
Laws, statutes, etc. 

Title: 

General laws concerning 
taxation and taxing 

Place: 

[Hartford] 

Date: 

1907 



COLUMBIA UNIVERSITY LIBRARIES 
PRESERVATION DIVISION 

BIBLIOGRAPHIC MICROFORM TARGET 



MASTER NEGATIVE # 



ORIGINAL MATERIAL AS FILMED - EXISTING BIBLIOGRAPHIC RECORD 



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Connecticut. Laws, statutes, etc. 

. . . General laws concerning taxation and taxing ofiScials 
. . . [Hartford] The Case, Lockwood & Brainard company, 
1907. ^ ^' 

2 V. 23'". (Public document no. 48, Special no. 2-3) 

Published by the tax commissioner. 

Contents.— pt. l. Local revenues as applied to towns, cities, boroughs, 
school districts and counties, with annotations and references to decisions 
by the Supreme court ; also extracts from the constitution of the state and 
forms of oaths, with index.— pt 2. State revenues, with annotations and 
references to decisions by the Supreme court, also chronological and com- 
parative section tables, with index. 

1. Taxation— Connecticut— Law. i. Connecticut. Tax commissioner. 



Library of Congress 
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GENERAL LAWS 



CONCERNING 



TAXATION AND TAXING OFFICIALS 



Part I 



LOCAL REVENUES 




P &53 



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Published by the Tax Commissioner 
October, 1907 



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PUBLIC DOCUMENT NO. 48, SPECIAL NO. 2 



GENERAL LAWS 



CONCERNING 



TAXATION AND TAXING OFFICIALS 



Part I. 



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LOCAL REVENUES 

' AS APP1LIE6 TO' • . ' 

Towns, Cities, Boroughs, School Districts and Counties, 

with annct^tlonij ^nd references to decisions 

by the Sup<:eme Court ; also extracts 

from the Constitution of the 

State a>Kif'')T«m£cf oathis,- 

' 'with index. 




PUBLISHED BY THE TAX COMMISSIONER. 

October, 1907. 



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The Case, Lockwood & Brainard Company. 

1907. 



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PREFACE. 



This annotated compilation of laws relating to the general 
subject of taxation is made in response to an expressed desire from 
many taxing officials throughout the State, for the purpose of 
presenting the Kevised Statutes and the various amendments since 
1902, in concise and convenient form, and of thus securing a more 
thorough familiarity with the actual wording of the laws and the 
better execution of the same. 

All the laws relating to the subject of taxation in the local 
units of government such as towns, cities, boroughs, school dis- 
tricts, and counties, are included in this compilation, which is 
designated as Part One. The laws relating to taxation by which 
the State derives its revenue are included in a compilation which 
is designated as Part Two. 

The familiar section numbers of the General Statutes have been 
retained wherever possible and other consecutive paragraph num- 
bers have been supplied for convenient reference. 

By means of the comparative section table on page 75 the 
location of any section of the General Statutes relating to local 
taxation may be readily found. 

The calendar on page 72 gives a list of all dates in the year on 
which definite action is necessary by taxing officials as provided. 



U) 





Tax Commissioner. 



State Capitol, 
Hartford, October 15, 190\ 



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EXTRACTS 



FROM THE 



CONSTITUTION OF CONNECTICUT, 



PREAMBLE. 



The people of Connecticut acknowledging with gratitude, the^®^^'®- 
good providence of God, in having permitted them to enjoy a 
free government, do, in order more effectually to define, secure, 
and perpetuate the liberties, rights and privileges which they have 
derived from their ancestors, hereby, after a careful consideration 
and revision, ordain and establish the following Constitution, and 
form of civil government. 

ARTICLE FIRST. 

DECLARATION OP RIGHTS. 

That the great and essential principles of liberty and free 
government may be recognized and established. 



Mt iwlar^. 



Sect. 1. That all men when they form a social compact, J<ig{^^ <>' 
are equal in rights; and that no man or set of men are entitled 
to exclusive public emoluments or privileges from the community. 

Sect. 2. That all political power is inherent in the people, source of pouti- 
and all free governments are founded on their authority, and in- 
stituted for their benefit; and that they have at all times an un- ^^ Vf^govem- 
deniable and indefeasible right to alter their form of govern- ™®°*- 
ment in such a manner as they may think expedient. 

Sect. 8. The people shall be secure in their persons, houses, security from 
papers and possessions from unreasonable searches or seizures ;8eizure8. 
and no warrant to search any place, or to seize any person or things, 
shall issue without describing them as nearly as may be, nor 
without probable cause supported by oath or aflfirmatipn. 



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Right of per- 
sonal liberty. 



Right of priTate 
property. 



RiehtofredresB 
for injaries. 



What cases are 
bailable. 



Writ of habeas 
corpus. 



Right to assem- 
ble, and to peti- 
tion. 



No hereditary 
emolnments. 



EXTRACTS FROM THE CONSTITUTION. 

Sect. 10. No person shall be arrested, detained or punished, 
except in cases cleariy warranted by law. 

Sect. 11. The property of no person shall be taken for public 
use, without just compensation therefor. 

Art. 1. § 11. A city authorized to aid railroad may lay a tax to raise funds, 
15 C. 501. Taxation is not the taking of private property without compensation. 
23 C. 189; 32 C. 130. 

Sect. 12. All courts shall be open, and every person, for an 
injury done to him in his person, property or reputation, shall 
have remedy by due course of law, and right and justice ad- 
ministered without sale, denial or delay. 

Sect. 14. All prisoners shall, before conviction, be bailable by 
sufficient sureties, except for capital offenses, where the proof is 
evident, or the presumption great; and the privileges of the writ 
of habeas corpus shall not be suspended, unless when in ca^e of 
rebellion or invasion, the public safety may require it ; nor in any 
case, but by the legislature. 

Sect. 16. The citizens have a right in a peaceable manner, 
to assemble for their common good, and to apply to those invested 
with^the powers of government, for redress of grievances, or other 
proper purposes, by petition, address or remonstrance. 

Sect. 20. No hereditary emoluments, privileges, or honors, 
shall ever be granted, or conferred, in this State. 



Amendment. 

ARTICLE TWENTY-FOUR. 

ADOPTED OCTOBER, 1877. 

Neither the General Assembly, nor any County, City, Borough, 
Extra compen- Town, or School District, shall have power to pay or grant any 
•wte"^ extra compensation to any public officer, employee, agent, or servant, 
or increase the compensation of any public officer or employee, to 
take effect during the continuance in office of any person whose 
salary might be increased thereby, or increase the pay or compensa- 
tion of any public contractor above the amount specified in the 
contract. 

Art. 24. A tillerman in a city fire department at a fixed yearly salary, pay- 
able monthly, and holding office during good behavior is withm t^*s P«>^f lo^- 
50 C 546. One holding under a reappointment is not affected 54 C. 1T4. a 
city council serving without compensation voted pay to a committee of the council 
for the ordinary services of such committee; held void. 54 C. 443. Inapplicable 
tS judges of Supreme and Superior Courts, though increase takes effect during 
their terms of office. 78 C. 536 et seq. 



(T) 



GENERAL LAWS 

OF THE 

STATE OF CONNECTICUT 

CONCEBNINO 

TAXATION AND TAXING OFFICIALS. 



ELECTIONS. 

§ 1800. Assessors; election and terms of office. The 

town of Hartford, at its annual meeting in the year 1904, and 
triennially thereafter, and every other town except the towns of 
Bridgeport, New Haven, Norwalk, Waterbury, East Hartford, 
Essex, Norwich, Middletown, G-lastonbury, and Torrington, at its 
annual meeting, shall elect and cause to be sworn not less than 
two nor more than five assessors. The assessors elected by the 
town of Hartford shall hold office for the term of three years, 
and those elected by the towns of Meriden and New Britain for 
the term of one year, from the first Monday of June next suc- 
ceeding their election, and until their successors shall be elected 
and qualified. In each of the towns of East Hartford, Norwich, 
Middletown, Glastonbury, and Torrington there shall be three 
assessors, and in each of said towns one assessor shall be elected at 
each annual town meeting, who shall hold office for the term of 
three years and until his successor shall be elected and qualified; 
the term of said office in East Hartford, Norwich, Glastonbury, 
and Torrington shall commence on the day of election; and the 
term of said office in Middletown shall commence on the first day 
of May following said election. The assessors elected by every 
other town shall hold their respective offices for the term of one 
year from the date of their election and until their successors 
shall be elected and qualified. No assessor shall act as a member 
of the board of relief. 

S 1800. Penalty to the state is not discharged by the payment of tax as on 
list of the previous year. 22 C. 163. Assessors are not " local police." 52 C, 
214. It is the duty of the town to appoint assessors. 22 C. 163. 



1851. 
Rev. 1888, § 37. 
New Hayen, 8p. 
Act, 1897, 1111. 
Bridgeport, 8p. 
Act, 1889, 868. 
Waterbar7,1893 

ch.66. 
Bast Hartford 
1893, ch. 79. 
Essex, 1895, ch. 
51; 1901, Ch.71. 
Norwalk, 01 

ch. 85. 
Hartford, Sp. L. 
1895,096. 
1905, ch. 198. 



8 



CONNECTICUT TAX lAWS. 



»♦.' 



2 South Windsor assessors; election. There shall be three 

Sot! ch^is^'sji, assessors in the town of South Windsor, and the town, at its an- 
* nnal town meeting in October, 1907, shall elect one assessor who 

shall hold office for the term of one year, one assessor who shall 
hold office for the term of two years, and one assessor who shall 
hold office for the term of three years; and at each annual town 
meeting thereafter said town shall elect one assessor who shall hold 
office for the term of three years. Each assessor shall hold office 
from the day of his election and until his successor shall be elected 
and qualified. Any person qualified to vote in town meeting may 
vote for as many persons for assessor as said meeting is required 
to elect under this act. 



3 § 1802. Board of relief, selectmen, grand jurors, treas- 

5gj' }^; Jg2, urers, collectors, auditors, constables. Every town shall at 

Rev.' 1^,' §§38i its annual town meeting (unless now by special act exempted there- 
from) elect a board of relief of not less than two nor more than 
five members, not less than three nor more than seven selectmen, 
not less than two nor more than six grand jurors, two auditors, 
and a collector of town taxes, a treasurer of the town deposit 
fund and of other trust funds, an agent or agents of the town 
deposit fund; and (except the town of Hartford) not more than 
seven constables. At the annual town meeting in Hartford on 
the first Monday of April, 1903, and quadrennially thereafter 
there shall be chosen seven constables, for more than four of 
whom no person shall vote, who shall hold office for the term of 
four years beginning on the first Monday of June next following 
their election. At its annual meeting in 1903 and biennially there- 
after the town of Middletown shall elect a collector of town taxes 
who shall hold office for the term of two years. 



89 
1899, Ch. 48. 



4 

1878. 

8 Sp. L. 195. 

Bev. 1888, §43. 



§ 1802. Constable chosen and sworn, and rechosen the next year, may act, 
although not resworn. 1 R. 83. See 5 C. 278. A constable can be chosen only 
at the time or under the conditions prescribed by statute. 1 R. 136. Town 
officers, elected for a year, usually hold until the incumbent's place is supplied. 
6 C. 438. Whether under art. 10, § 2, of the constitution, the election of one 
selectman, only, is lawful. 32 C. 108. Where a public duty is Imposed, com- 
mensurate power is implied. 38 C. 50. The substance of the provision for 
choosing selectmen has been in force since 1672. 75 C. 462. 



§ 1806. Official terms of town officers. The terms of 

office of all elective town officers, when not otherwise prescribed, 
shall be for one year from the date of their election, and the terms 
of those appointed by the board of selectmen shall expire on the 
day of the annual town meeting next succeeding their appoint- 
ment. 






ELECTIONS. • 

S 1807. Official terms in certain towns. All town officers ^^ 

elected annually in Hartford, Bridgeport, and New Haven, whose Rjv. i8^,^. 
terms are not specially prescribed, shall hold office as follows: u sp.L.'iiii. 
those in Hartford for the term of one year from the first Monday 
of January following their election, those in Bridgeport for one 
year from the Monday following their election, and those m 
New Haven for one year from the first week day of June follow- 
ing their election. 



Biennial election of town officers. Any town, if the electors ^^^^^^f^^ 

thereof shall so determine by ballot at an annual meeting of i907, ch. wi, §i. 
such town or at a special meeting thereof duly warned and held 
for that purpose, may, at the annual town meeting next there- 
after held, and biennially thereafter, elect any or all tewn officers 
now required by law to be elected annually, to hold office for 
the term of two years from the date of their election and until 
their successors shall be elected and qualified. 



Repeal. So much of sections 1800, 1802, and 2216 of the^^^^^J^^ 
general statutes and chapter 97 of the public acts of 1905 as is i^Jr. ch. w, §8 
inconsistent herewith is hereby repealed, and all other acts and 
parts of acts inconsistent herewith are hereby repealed. 



§ 1808. Ballot for and appointment of town officers. ^^^^^ 

Assessors, members of boards of relief, selectmen, tewn clerks, tewn Rg^ i^.^lj*. 
treasurers, treasurers of tewn deposit funds and of other town trust i89.s,'ch8. isi 
funds, agents of town deposit funds, auditors, grand jurors, col- 
lectors of taxes, constables, registrars of voters, high school com- 
mittees, school visitors, tewn school committees, and library di- 
rectors shall be voted for by ballot; but all other town officers 
provided for by law shall be appointed by the board of selectmen of 
the several towns respectively. Any town, at a town meeting duly 
warned for the purpose, may pass votes determining, within the 
limits by law provided, the number of its officers and prescribing 
the mode in which they shall be voted for at subsequent meetings, 
but no alteration of such number shall take effect until after the 
adjournment of the meeting by which it was adopted. 



178. 

1897, ch. 1S& 

1903, ch. 182. 



§ 1808. Ballots bearing the title "Auditor of Town Accounts," Instead of 
Auditor," are not invalid. 75 C. 16. 



10 



9 

1874. 
Rer. 1888, §46. 



10 

1877. 
Rev. 1888, §48. 
1889, ch. 14. 



CON^NECTICUT TAX LAWS. 

§ 1809. Plurality of votes to elect, in all elections of 
town officers a plurality of the votes cast shall be sufficient to elect, 
unless it is otherwise expressly provided by law. 

§ 1810. Minority representation, when the number of 

assessors, or members of the board of relief, or selectmen, or con- 
stables, or grand jurors to be elected by any town at its annual 
meeting shall be two, four, or six, no person shall vote for more 
than one-half the number; if the number to be elected be three, no 
person shall vote for more than two; if the number be five, no 
person shall vote for more than three ; if the number be seven, no 
person shall vote for more than four. That number of persons 
sufficient to fill the offices of assessors, boards of relief, selectmen, 
constables, or grand jurors, respectively, who have the highest 
number of votes shall be elected. In case of a tie, that person 
whose name stands first or highest on the great^t number of bal- 
lots shall be elected. 



11 §1813. Certain offices incompatible. No selectman shall 

*BeT.\^,§49?' hold office of town clerk, town treasurer, or collect<4r of town taxes 
of the same town during the same official year ; nor shall any town 
clerk or selectman be elected a registrar of voters; and no registrar 
of voters shall hold the office of town clerk. 

§ 1818. Selectman may be appointed collector, but cannot remain selectman. 
66 C. 299. Selectman may not by his own vote appoint himself collector. 66 C. 
294. 



ASSESSOIiS' POWERS AND DUTIES. 



11 



§ 1822. Penalties for refusing to accept or Perform i4 

rprtain duties Any person elected to the office of assessor and^e*^ ™; * - 
Snf acc^^^^^^^ the sax^, who shall afterwards refuse io be sworn Re..iB8S,|.. 
or to perform the duties of the office, shall be fined thirty dol- 
lars' and any person elected to any other town office than that 
of assessor or town clerk, and accepting the same, or not declaring 
his refusal to accept, who shall neglect to perform the duties of 
the office, shall be fined not more than ten dollars ; and any person 
elected to any town office to which he is eligible, who shall refuse 
to accept the same and take the oath prescribed by law, shall, 
unless he has reasonable excuse for such refusal, be fined five 
dollars; and any town clerk who shall neglect to perform the duties 
of his office, shall be fined not more than fifty dollars. Every 
moderator of a town meeting who shall neglect to make any return 
required by law shall be fined twenty dollars. 

§ 2402. Penalty for official misconduct. See page 54, 

paragraph 138. 

§ 1827. Special charter provisions not affected, ^o 

provision of the general statutes shall be construed to repeal any 
now existing charter provision relative to the election, term of 
office, or powers or duties of any town or city officer, or to the 
manner of warning or conducting any town or city meeting or 
election or any electors' meeting, but the powers and duties of 
such officers shall be and remain as provided in such charter. 



Rev. 1903. 



12 § 1814. Vacancies how filled, if any town office in any 

i'»M|74. town shall be vacant by the neglect of the town to elect or appoint, 
or the refusal of any person appointed to act, or by the death or 
removal of any person appointed, or from any other cause, such 
town, if such office is an elective office, may in legal town meeting 
fill the vacancy ; but until the town shall fill it, such vacancy may 
be filled by the selectmen, and the selectmen shall fill all vacancies 
that may arise in offices to which they have power of appointment. 



13 § 1821. Assessors, board of relief, and collectors to be 

1660, iffi2, 1712, sworn. Every person elected or appointed an assessor or a mem- 
Rev.\S, 166. ^^ ^^ ^^^ board of relief, or a collector of town taxes in any town, 

shall, before entering upon the duties of the office to which he has 

been elected or appointed, be duly sworn. 



ASSESSMENT OF TAXES. 
Assessors' Powers and Duties. 

§ 2296. Assessors to publish notices requiring lists. ^^ 

The assessors in each town, except as otherwise specially provided Rev. i888.«38W. 
by law, shall on or before the fifteentli day of Octol)er annually 
post on the signposts therein, or publish in a newspaper published 
in said town, a notice requiring all persons therein, liable to pay 
taxes, to bring in written or printed lists of the taxable property 
belonging to them on the first day of October in that year. 

8 2296. Personal property in hands of executors, administrators, or trustees. 
30 C. 402; 38 C. 443. Same in hands of receivers of insolvent corporations. 
61 C. 112. 



12 



CONNECTICUT TAX LAWS. 



assessors' powers and BUTIES. 



13 



j^y § 2297. Lists to specify property. Such lists shall specify 

Rev. i888,*§3803. the different kinds of property, except that household furniture, 
libraries, and tools may be set in the list in gross; and shall also 
contain one general head, embracing all taxable property not 
specifically mentioned ; and the taxable property of married women 
shall beiiet in the lists of their husbands, except as in § 2298 
provided. 

§ 2297. Lists defective as to part of property only. 23 C. 148. When set 
in husband's list, wife not obliged to return separate list. 76 C. 697. And 
husband Is personally charged with payment of the tax. 76 C. 697. Each parcel 
of wife's property need not be entered and valued separately as hers. 76 C. 697. 

pubh^ A Bridgeport; notice to bring in lists to be published. The 

M03, oh. 20M1. assessors of the town and city of Bridgeport shall, on or before 
the first day of September, annually, post on the signpost in said 
city, or publish in one or more newspapers published in said city, 
a notice requiring all persons therein liable to pay taxes to bring 
in written or printed lists of the taxable property belonging to 
them on the first day of September in that year. 



Id New Haven; notice to bring in lists to be published. The 

iSn^ch.n!lu assessors of the town and city of New Haven shall, on or before 
the first day of June, annually, post on the signpost in said city, 
or publish in one or more newspapers published in said city, a 
notice requiring all persons therein liable to pay taxes to bring in 
written or printed lists of the taxable property belonging to them 
on the first day of June in that year. 



In effect 
March 1, 1908. 



20 

1880. 



§ 2298. Separate property of married woman, how 

Bev. 1888, $3804. Hstod. The taxable property of every married woman shall be 
listed in her name, if she shall give in a list of the same to the 
assessors according to law, or if her husband shall, within the 
,time required by law for giving in lists of taxable property, give 
to either of the assessors written notice that he requests her tax- 
able property to be listed in her name, and particularly specifies it. 
If such property of the wife is not listed, either in her husband's 
name or in her own name, by her or upon her husband's request, 
it shall be placed by the assessors, or by the board of relief if 
omitted by the assessors, in the name of either husband or wife, 
at the discretion of such assessors or board of relief, and any 
tax otherwise legal laid upon such property shall be a lawful 
tax against the person in whose name it is so set in the list; and 
such property shall be liable to be levied upon and sold for the 



21 

188T. 
Rev. 1888.'83805. 



payment of such tax and costs of collection; and if the property 
b^ real estate such tax shall be a lien thereon, which may be con- 
tinued as in other cases. 

'^^^ § 2298. Husband is wife's agent in listing her property, and she cannot 
deny that title is wholly In her. 79 C. 632. She is also liable for the full tax. 
and a lien may be foreclosed against her one-half interest. 79 C. 633. 

§ 2299. Real estate to be assessed in name of record 

owner. Any interest in real estate listed for taxation shall be 
set by the assessors in the list of the party in whose name the title 
to such interest stands on the land records of the town in which 
such real estate is situated; but nothing in this section shall affect 
the provisions of § 2298. 

§ 2299. Real estate is not validly listed in name of agent of owner. 59 C. 
422. Joint assessment of benefits where interests are separate, irregular. 60 C. 
112. Land held validly listed in name of corporation, and not in name of its 
receiver. 72 C. 64. Land leased for mining or quarrying, should be listed in 
name of lessor. 75 C. 592. It Is questionable whether land can ever properly be 
listed in the name of " the heirs of A." 79 C. 632. 

§§ 2300, 2301 will be found on p. 25. 

§ 2341. Tenant for life or years to list property; re- 22 

mainderman'S remedy, when one is entitled to the ^timate ^^^ i^fg^^^ 
enjoyment of money at interest, land, or personal estate, and i9<^'>. cb. 90. 
anoiier is entitled to the use of the same as an estate for life, or 
for a term of years by gift or devise and not by contract, such 
estate shall be set in the list of the party in the immediate pos- 
session or use thereof, except when it is specially provided other- 
wise; and land so held as aforesaid shall be charged with the 
payment of any tax laid upon it, and the community laying said 
tax, or the tax collector or other authorized ofificer thereof, may 
collect or secure such tax in any manner provided by law for 
collection or securing of taxes on land; provided, however, that 
upon the failure of the life tenant or person in immediate pos- 
session or use of such land to pay any tax laid upon it, the 
person or persons entitled to the ultimate enjoyment of such 
land may pay said tax and shall thereupon be subrogated to all 
the rights and remedies of the community laying the same, for 
the collection or securing of said tax. 

§ 2341. Land in possession of tenant by the curtesy should be listed in his 
name while wife's estate is in settlement. 67 C. 272. That one piece of land 
is subject to a life lease, does not justify its omission from a certificate of lien 
for tax on three pieces. 74 C. 94. Lease of land for quarrying creates but a 
chattel interest, which is not taxable; land should be listed in name of lessor. 
75 C. 592. 

§ 2337. Personalty in trust, how returned to assessors. 23 

Every sole trustee residing in this state, having in his hands per- issi, isrr, lass. 
sonal property liable to taxation belonging to the trust estate, 



14 



CONNECTICUT TAX LAWS. 



assessors' powers and duties. 



15 



shall make return thereof to the assessors of the town where he 
resides. If such personal property be in the hands of more than 
one trustee, then if they all reside in the same town they shall 
cause such return to be made by one of their number in such town. 
If they do not all reside in the same town they shall cause such 
return to be made by one of their number, residing in the town 
in which the affairs of said trust are managed and administered, 
to the assessors of such town; but if none of such trustees reside 
in such town, then they shall designate one of their number who 
shall make such return to the assessors of the town where he re- 
sides. If none of the trustees reside in this state, the assessors of 
any town in this state in which any beneficiary resides shall set 
in the list of such beneficiary an amount of such personal prop- 
erty bearing the same proportion to the whole of said property 
as the amount of income received from said property by such 
beneficiary bears to the whole income of said property. 

§ 2337. Executor or administrator, during settlement of estate, not a trustee 
under this statute. 38 C. 443. Nor insurance company as to " safety fund " 
belonging to it subject to trust for certificate holders. 61 C. 89. This section 
applies to investments in permanent form from which income is sought to be 
derived. 61 C. 112, 125. 

24 § 2338. Where guardians and conservators return 

HeT. /^,'S3842. personalty. All guardians and conservators shall make returns 
of the personal estate of their wards to the assessors of the towns 
in which such wards reside. 

25 § 2339. Penalty for neglect by trustees, guardians, or 

Bev.^8e8?§3843. conservators, if any trustee or trustees, guardian, or con- 
servator, whose duty it is to make such return, or cause the same 
to be made, shall neglect so to do, he or they shall forfeit to the 
town in which such return should have been made, according to 
§§ 2337 and 2338, two per cent, of the cash value of the property 
so taxable for each year of such neglect ; and if any trustees whose 
duty it is herein made to designate one of their number to make 
such return shall neglect so to do, they shall forfeit to that one 
of the towns in which any of them resides, which shall first sue for 
the same, two per cent, of the value of such property for each year 
they shall so neglect. 

26 § 2340. Estates of insolvent debtors and decedentsT 

Hev^1^?§3844. ^OW llstod. The estate of any insolvent debtor, or deceased per- 
son, not distributed or finally disposed of by the court of probate, 
and which is required to be set in the list for taxation, may be set 
in the list in the name of such estate, or of the trustee, administra- 
tor, or executor thereof, as such, at his option ; and such property 



or any part thereof, when so set in the list, shall be liable for all 
taxes legally imposed thereon, for one year from the time when 
they become due. 

8 2S40. Insolvent's estate to be classed with estates of residents though 
trustee a nonresident. 30 C. 402. Personal property taxable during settlement 
at domicil of deceased: coming to heir or legatee where he resides; coming to 
trustee, where he or cestui que trust resides. 38 C. 443 Tax assessed against 
an estate, if still unsettled, levied on land more than year after due. 68 C. Z8d. 

§ 2302. Lists to be verified. The assessors in every town 27 
shall require every person giving in a tax list to sign, date, and ^^^ }^-^^^ 
deliver to them a sworn statement upon said list in the following i^;ch.msi8. 
form; and every person giving in a tax list shall make oath to, 
sign, date, and deliver to the assessors a statement upon said list 
in said form: 

I do hereby declare under oath that the foregoing list, 
according to the best of my knowledge, remembrance, and be- 
lief, is a true statement of all my property liable to taxation, 
and that I have included in said tax list all bonds, notes, and 
other evidences of indebtedness, except such as are by statute 
exempted from taxation or are indorsed or certified by the state 
treasurer as not, on the first day of October of this year, liable 
to taxation in Connecticut, and which are now owned by me, 
or which I am required by law to put into my said tax list ; and 
also all bonds, notes, or other evidences of indebtedness, and 
all shares of the capital stock of any corporation, the stock of 
which is taxable, which I have transferred as collateral security 
to any corporation. I also declare undei; oath that I have not 
conveyed or temporarily disposed of any estate for the purpose 
of evading the laws relating to the assessment and collection of 

taxes. Dated at , this day of , 

19—. 

Every person signing and delivering to the assessors a false 
statement of the foregoing form shall be guilty of perjury, and 
subject to the punishment by law provided for said crime. Every 
assessor failing to comply with the provisions of this section shall 
be fined not more than fiftv dollars for each oifense. 

§ 2302. What oath sufficient. 23 C. 148 ; 41 C. 206. 

§ 2303. Tax lists when to be given in. Each resident of 28 

any town liable to give in a list and pay taxes therein shall, except ^*^' }^' ^^^ 
as otherwise specially provided by law, on or before the first ^^.Y ^^Lg^' ^'^^ 
of November, annually, ffive in his list, made and sworn to as 1895', ch. 846. 

1897 ch 102. 

prescribed by law, making a separate description of each parcel 
of real estate; and where reference can be made to a map on file 



10 CONNECTICUT TAX LAWS. 

in the town clerk's office such reference shall be sufficient de- 
scription; and if he shall neglect or refuse so to do, the assessors 
shall fill out a list for him, putting therein all property which 
they have reason to believe is owned by him, liable to taxation, 
at the. actual valuation thereof from the best information they 
can obtain, and add thereto ten per cent, of such valuation, and 
in said list they shall make a separate description and valuation of 
each parcel of real estate. When the first day of November comes 
on Sunday, then the list may be made out and sworn to the day 
following. 

§ 2303. Irregularities in perfecting grand list. 30 C. 394. One giving hi 
list estopped from claiming listed property is not taxable. 30 C. 398; 51 u. 
259 List of real property against nonresident bankrupt corporation before as- 
signment recorded here, good. 36 C. 283. Assessors having information sufficient 
to found honest belief may fill out list for negligent taxpayer. 54 C. 436. They 
may do so without learning of or specifying particular property. 54 C. 440 ; 58 C. 
269. Nonresidents not liable to ten per cent, addition. 56 C. 351; see also 36 
C. 284. Whether the words " same as last year." written in the valuation column 
of the ordinary printed list, complies with this section, quaere. 76 C. 169. 

29 Bridgeport lists to be given in when. Each resident of 

Public Acts, the city of Bridgeport shall, on or before the first day of O^to- 
. 1908, ch. 201, S2. ^^^^ annually, give in his list, made and sworn to as prescribed 
by law, making a description of all his estate, each parcel being 
separately described; and if he shall neglect or refuse so to do, 
said assessors shall fill out a list for him, putting therein all 
property which they have reason to believe is owned by him, liable 
to taxation, at the actual valuation thereof, from the best in- 
formation they can obtain, and add thereto ten per centum of 
such valuation, and in said list they shall make a separate de- 
scription and valuation of each parcel of real estate. When the 
first day of October comes on Sunday, then the list may be made 
out and sworn to the day following. 



30 New Haven lists to be given in when. Each resident of the 

Public Acts, city of New Haven liable to give in a list and pay taxes therein 
1907. ch. 74, 82. gj^^jj ^^g .^ ^^^ j.g^ required by section 2303 of the general 

In effect statutcs on or before the first day of July, annually. When the 
March 1, 1906, ^^^ ^^y q| j^|y comes ou Sunday, then said list may be given in 

on the day following. 



31 

1901, ch. 109. 



§ 2304. Examination by assessors of those not return- 
ing lists. Penalty. Every person liable to give in a list of his 
taxable property, and failing to do se, may, within twenty days 
after the expiration of the time fixed by law for filing such list, be 
notified in writing by the assessors or a majority of theoa to appear 
before them to be examined under oath as to his property liable to 



assessors' powers and duties. 17 

taxation and for the purpose of verifying a list made out by them 
under the provisions of § 2303. Any person who shall wilfully 
neglect or refuse to appear before said assessors and make oath to 
a list of his taxable property within ten days after having been 
so notified, or who, having appeared, shall refuse to answer, shall 
be fined not more than one thousand dollars. It shall be the duty 
of the assessors promptly to notify the proper prosecuting officer 
of any violation of this section. 

§ 2305. Assessor not to accept list not legally made. ^ 

Penalty. Every assessor, who shall accept the list of any person, Kev. i888,$a8io. 
not made, sworn to, and perfected according to law, shall forfeit 
all compensation for acting as assessor, and shall also, for each 
list so accepted, be fined not more than fifty dollars. 

§ 2306. Assessor, neglecting to return list, to be fined. ^ 

Every assessor, who shall neglect to hand in a sworn list of his Rev. isss'sasii. 
taxable property to the assessors of the town in which he resides, 
shall be fined not more than fifty dollars. 

§ 2307. Assessors to add omitted property to list, ^4 

giving notice. The assessors in each town shall add to the list {^1' i^^gafS.' 

of any resident in such town, and of any nonresident who shall Ig^^;^;}^; 

give in his list, made and sworn to in the manner hereinbefore 

prescribed, any taxable property which they have reason to believe 

is owned by him, and which has been omitted from said list; but 

such assessors, except as otherwise specially provided by law, shall, 

on or before the twentieth day of January next following, give 

him notice thereof in writing; and, if he shall not be a resident 

of such town, such notice addressed to him at the town in which 

he resides, and sent by mail, postage paid, shall be a sufficient 

notice. 

9 2807. Particularly requisite in describing property added. 43 C. 309. 
Placing personal property on list by nonresident does not authorize assessors to 
add other personal property. 47 C. 477. Failure of notice waived by appeal to 
board of relief. 73 G. 299. Notice may be omitted, if the insertion made by 
the assessors does not " add " property to the list. 76 C. 171. 

Additions to New Haven lists; notice. The assessors of p^^j^^^^ 

the town of New Haven shall give the notice required by section 1907, ch. 74. $k 
2307 of the general statutes and amendments thereof on or before j^ ^^^^ u&rch 
the twentieth day of September next following the making of I1 1908. 
any addition to the list of any person. 

§ 2308. Assessors may take lists and abstract of pre- ^ 

ViOUS year. The assessors, while in session to perfect the lists Bev. isas, aasis. 
and make the abstracts thereof, may take from the town clerk's 
office the lists and abstract of the town for the previous year. 



18 



CONNECTICUT TAX LAWS. 



EXEMPTIONS. 



19 



39 



37 § 2309. Assessment of property of nonresidents. The 

Rev. WS3814. taxable property of nonresidents shall be arranged in separate 
assessment lists and valued by the assessors from the best informa- 
tion to be obtained. 

I 2309. This section is merely directory. 30 C. 402. Personal property of 
nonresidents as a general rule not taxable. 47 C. 484. 

38 § 2326. Property in another state, and taxed there, 

Reilsss^sso exempt here. The list of any person need not include any prop- 
erty situated in another state, when it can be made satisfactorily 
to appear to the assessors that the same is fully assessed and taxed 
in such state, to the same extent as other like property owned bj 
its citizens; but the provisions of this section shall not apply 
to moneys loaned by residents of this state to any party out of 
this state, as money at interest; nor to bonds issued by, or loans 
made to, any railroad company located out of this state, when 
such bonds are owned, and loans made, by residents of this state. 

§ 2326. Stock of foreign corporations presumed to be taxed where located. 
61 C. 212. 

§ 2327. Rule of valuation. The present true and just 
value of any estate shall be deemed by all assessors and boards 
ReT.i^;§383i. of relief to be the fair, market value thereof, and not its value at 
a forced or auction sale. 

§ 2327. Where the assessors adopt rule of valuation conflicting with statute, 
remedy is by appeal to board of relief. 43 C. 309. If assessors adopt rule of 
valuation, assessment may be reduced on appeal to conform to such rule. 63 
C. 18, 322. No distinction in law between assessed and actual value of real 
estate. 72 C. 372. 

40 § 2310. Perfected lists and abstract for public inspec- 

Rei^ksfpsis. tion. When the lists of any town shall have been so received or 
1889, ch.' 140. 'made by the assessors, they shall equalize the same, if necessary, 
and make any assessment omitted by mistake or required by law. 
Said assessors may increase or decrease the valuation of property 
as named in any of said lists or in the last preceding grand list, 
but in each case of any increase of valuation above the valuation 
of such property in the last preceding grand list they shall give 
written notice, in person or by mail, of such increase, to the party 
whose list or valuation is so changed. When said lists are so 
completed, said assessors shall arrange said lists in alphabetical 
order, and lodge the same, except the lists of towns having more 
than ten thousand inhabitants, in the town clerk's office, on or 
before the fifteenth day of January, for public inspection; and 
they shall lodge the lists of towns having more than ten thousand 
inhabitants, except as otherwise specially provided by law, in the 
town clerk's or assessors' office, on or before the thirty-first day 
of Januar}', for public inspection. The assessors of ever}' town 



1898, ch. 148. 
1895, ch. 169. 

1899, ch. 89. 
1901, ch. 24. 
1908, ch. 155. 
1906, ch. 141. 



41 



shall make an abstract of said lists, including the ten per centum 
added thereto, and, except as otherwise specially provided by law, 
shall lodge said abstract in the town clerk's office, on or before 
the thirty-first day of January, for public inspection. 

5 2310. The law must be strictly complied with. 7 C. 550; 67 C. 528. 
Bverv article on an assessment list must appear to be legally taxable. 10 C 
127 '14 C 72 ; see 30 C. 394 ; 39 C. 176 ; 43 C. 309 ; 44 C. 477. Omissions and 
mistakes can be taken advantage of only by those in whose lists they occur. 15 
P 447 . ^ee 65 C 456. Agency of a majority of board of assessors necessary 
To a valid Assessment. 18 C. 189. Assessors liable for altering assessment list 
after lodgment with town clerk. 28 C. 201. Assessment list is not a record. 
J, 30 C. 395. 

I New Haven lists and abstracts where lodged. The as- ^^^^.^^^^ 

sessors of the town of New Haven shall, on or before the thirtieth 1907, ch. 74, §4. 

day of September, lodge the lists in the town clerk's or assessors' 

office, and make and lodge the abstracts in the town clerk's office, 

in the manner prescribed by section 2310 of the general statutes ^^ *f*5J,|*«^ 

and amendments thereof. 

§ 2311. Assessors to swear to abstract. Every as- 42 

sessor, before lodging such abstract with the town clerk, shall Rey. i^^; lasic 
take and subscribe the oath provided by law, which shall be cer- 
tified by the magistrate administering the same, and indorsed 
upon or attached to said abstract. 

§ 2312. Tax lists of cities and boroughs to be filed ^ 

with clerks. The assessors of cities and boroughs shall, at the Rev. 1888,* §3817 
expiration of their term of office, deposit with the clerks of their 
respective communities all tax lists filed with or made out by 
them, to be by such clerks kept on file. 



§§ 2313, 2314 will be found on p. 35. 



44 



Glastonbury and South Windsor assessors; special ex-p^^.^^^^ 
amination and valuation of property. The assessors of the 1^5, Wp 

town of Glastonbury and of the town of South Windsor shall, in ^^' **"• ^^' *^' 
their respective towns, act together in the performance of their 
duties, and at least once in five years they shall, in each of said 
towns, make a special examination of the property in different 
pad'ts of the town and value the same for assessment. 



Exemptions. 

§ 2315. Property exempt from taxation. The following 

property shall be exempt from taxation: All property belonging 
to the United States or this state; buildings, with their appurten- 
ances, belonging to any county, town, city, or borough; buildings 
or portions of buildings exclusively occupied as colleges, academies, 
churches, public schoolhouses, or infirmaries; parsonages of any 
ecclesiastical societv to the value of five thousand dollars, while 



45 

1851, 1859, 1866, 
1859, 1867, 1809, 
1871, 1872, 1873, 
1874, 1875, 1878, 
1879, 1880. 1881, 
1882, 1883, 1885, 

1886 
Rev. 1888,' S8142, 

3890. 
1889, ch. 31. 
1889, ch. 837. 



20 



1885, ch. 327. 
1897, ch. 125. 
1899, ch. 9. 
1899, ch. 188. 
1903, ch. 91. 

Pablic property 



Beal estate de- 
voted to chari- 
table nses. 



Cetemeries. 



Property of 
pensioners. 



Of blind per- 
sone. 



Of soldiers, sail 
ors, and ma- 
rines, their 

wives, and par- 
ents. 



Clothing and 
fumitnre. 



Farm tools and 
produce. 



Foel and pro- 
visions. 

Swine, poultry, 
and sheep. 



CONNECTICUT TAX lAWS. 

used solely as such; buildings belonging to and used exclusively 
for scientific, literary, benevolent, or ecclesiastical societies, not 
including any real estate conveyed by any ecclesiastical society 
.or public or charitable institution without reserving an annual 
income or rent or by a conveyance intended to be a perpetual 
alienation, and not including any real estate of any educational, 
benevolent, or ecclesiastical corporation or association, whether 
held in the name of such corporation or association or by any 
person or persons in trust for such corporation or association, 
which is leased or used for other purposes than the specific pur- 
poses of such corporation or association, nor including lands 
granted and given for the maintenance of the ministry of the 
gospel while leased; all lands used exclusively for cemetery pur- 
poses; the property to the amount of three thousand dollars of 
any pensioned soldier, sailor, or marine of the United States, who, 
while in service, lost a leg or arm, or suffered disabilities which 
by the rules of the United States pension office are considered 
equivalent to such loss; the property to the amount of three thou- 
sand dollars of any person who, by reason of blindness, is unable 
by his labor to support himself and family; the property to the 
amount of one thousand dollars of every resident in this state 
who has served in the army, navy, marine corps, or revenue marine 
service of the United States in time of war, and received an 
honorable discharge therefrom; or lacking such amount of prop- 
erty in his own name, so much of the property of the wife of any 
such person as shall be necessary to equal said amount; and prop- 
erty to the amount of one thousand dollars of the widow, resident 
in this state, or, if there be no such widow, of the widowed 
mother, resident in this state, of every person who has so served 
and has died either during his term of service or after receiving 
honorable discharge from said service; and property to the amount 
of one thousand dollars of pensioned widows, fathers, and mothers, 
resident in this state, of soldiers, sailors, and marines who served 
in the army, navy, or marine corps, or revenue marine service 
of the United States; wearing apparel of every person and family, 
not including watches and jewelr}^ of any kind exceeding twenty- 
five dollars in value; household furniture, used by and belonging 
to any one family, to the value of five hundred dollars; farming 
tools, actually and exclusively used in the business of farming 
upon any one farm, not exceeding in value two hundred dollars; 
the produce of a farm, while owned and held by the producer, 
actually grown, growing, or produced during the season next pre- 
ceding the tinie of listing, including colts, calves, and lambs; 
fuel and provisions for the use of any one family; swine to the 
value of fifty dollars; po\tltry tb tlie value of twenty-five dollars; 



EXEMPTIONS. 



21 



Mechanics^ 
tools. 



Horses. 



Fishing appa> 
ratns. 



sheep and Angora goats owned and kept in this state to the value 
of one hundred dollars; cash not exceeding one hundred dollars; cash, 
private libraries and books,, not exceeding two hundred dollars Libraries, 
in value, and all public libraries; all musical instruments, not ex- Musical instru- 
ceeding in value twenty-five dollars; all musical instruments used ™^**" 
exclusively by churches; all fire engines, and other implements, Fire engines, 
used for the extinguishment of fires, with the buildings used ex- 
clusively for the safe-keeping thereof; the tools of a mechanic, 
actually used by himself in his trade, to the value of two hundred 
dollars; any horse used on parade in the performance of military 
service by the owner, his son, ward, or apprentice; all fishing ap- 
paratus, actually used by any one person or company, to the value 
of two hundred dollars; the stock or property of every incorporated 
agricultural society; the stock or securities issued by any ec-erty of%S3l 
clesiastical society, to raise funds for the erection, alteration, or siasticSi IScie- 
repair of any church edifice, but only to the amount of the actual ^***' 
cost of such erection, alteration, or repair; all property of any 
hospital society which is supported wholly or in part by state 
appropriations; all moneys or funds received and accumulated by 
grand army posts in the state of Connecticut, from donations, be- or Grand Annj 
quests, and collections for charitable purposes, or which may ^'^^^' 
hereafter be received by grand army posts for charitable purposes; 
bonds of the state of Connecticut issued pursuant to any act which state bonds, 
provides for their exemption from taxation; bonds in the hands 
of the holders thereof, issued by any town or city in aid of the 
construction of the railroads of the Connecticut Western Eailroad 
Company, the New Haven, Middletown & Willimantic Railroad 
Company, the Shepaug Valley Railroad Company, the Connecticut 
Valley Railroad Company, the Connecticut Central Railroad Com- 
pany, or either of them, to provide or raise money to pay for 
stock subscribed for by it in any of said companies; but such 
bonds or stock, when their avails shall have been expended in the 
construction of any of said railroads, shall be assessed and taxed 
in the msnner provided in section 2424. When any town or city certain munici- 
in this state has issued or shall issue new bonds under or by virtiie ^^ ^°"^^' 
of any statute, public or private, for the purpose of redeeming or 
providing a fund to redeem its bonds originally issued in aid of 
the construction of any railroad, and which by the statiites of this 
state were exempt from taxation, or for redeeming or providing a 
fund to redeem any reissue of the same, such new bonds, and the 
[amount invested therein, shall be exempt from taxation in the 



Property of 
hospitals. 



46 

1871, 1872, 1879, 
1880, 1884, 1885, 

1886, 1887. 
Rev. 1888, §3821. 

1889, ch. 71. 

1889, ch. 138. 

1893, ch. 109. 

1896, ch. 200. 



22 CONNECTICUT TAX LAWS. 

hands of the holders thereof in the same manner and to the same 
extent as the original bonds, and the amount invested therein, and 
no direct, indirect, or franchise tax shall be assessed thereon. 

§ 2315. Buildings taxable against lessee though land exempt. 10 C. 490; 
51 C. 259. Lands given for use of the ministry taxable against lessee for 999 
years where lease stipulated he should pay the taxes assessed. 14 C. 228. Such 
lauds taxable in case of sale. 30 C. 160. Grant to ecclesiastical society expressly 
without condition Is not within statute as a grant for religious or charitable 
purposes. 21 C. 481. Act of 1859 not unconstitutional as to lands previously 
given to charitable uses. 31 C. 407. Lease for 999 years for all practical 
purposes a fee. 31 C. 407. Statute of 1702 exempting lands given for the 
ministry for public or charitable uses not a contract; but, if otherwise, a lease 
for 999 years without reserving rent is a violation of the contract. 36 C. 116. 
Property conveyed to such uses prior to 1821 left under act of 1702. 38 C. 274. 
Tax illegally assessed in part, illegal in toto. 38 C. 274. Reservoir held by 
municipality for public use and necessary land for same exempt. 44 C. 361 ; 
see later statute. Building earning money applicable to secular uses not exempt 
as a church. 54 C. 153. Land of camp meeting association conveyed by lease 
forfeitable may be taxed against lessee. 54 C. 153. Property of ecclesiastical 
society must be exclusively used for its purposes to be exempt. 61 C. 228 ; 66 C. 
368 476 Word " used " applied to corpus of real estate. 66 C. 482. Dormitories 
and' dining halls of Yale university not taxable. 71 C. 316. Hay produced on 
shares during season next preceding time of listing not taxable. 79 C. 295. 

§ 2316. Exemption of soldiers and blind persons, where 

made. The exemptions given in § 2315 to soldiers, sailors, and 
marines, and their wives, widows, fathers, and mothers, and to 
blind persons, shall first be made in the town in which the person 
entitled thereto resides, and any person asking such exemption in 
any other town shall make oath before, or forward his or her 
affidavit to. the assessors of snch town, deposing that such exemp- 
tions, if allowed, will not, together with any other exemptions 
which may have been granted under § 2315, exceed the amount of 
exemption thereby allowed to such person. The assessors of each 
town shall annually make a certified list of all persons resident in 
such town, who are found to be entitled to exemption under the 
provisions of § 2315, which list shall be filed in the town clerk's 
office, and shall be prima facie evidence that such persons are 
entitled to such exemption so long as they reside in said town; 
but such assessors may at any time require any such person to 
appear before them for the purpose of furnishing additional evi- 
dence. 

47 § 2317. Exemption of college property. The funds and 

1872, 1882. estate which have been or may be granted, provided by the state, or 
1895, ch. 336. ' given by any person or persons to the president and fellows of Yale 
universit}', the board of trustees of the Sheffield scientific school. 
Trinity college, or Wesle3^an university,^ and by them respectively 
invested and held for the use of such institutions, shall, with the 
income thereof, remain exempt from taxation; provided, however, 
that neither of said corporations shall ever hold in this state real 
estate free from taxation, affording an annual income of more 
than six thousand dollars. 

§ 2317. Word " use " here means Income. 59 C. 166 ; 66 C. 482. Vacant 
lots, houses, and factories of these institutions exempt, unless within the proviso. 
71 C. 316. 



23 
48 

1887 
1888, §3823. 



ABseesors to 

make and file 

lists. 



^ 



EXEMPTIONS. 

§ 2318. Exemption of property of churches and so- 
cieties. Any church or ecclesiastical society in this state mayRe\ 
have and hold exempt from taxation personal property consisting 
of bonds, mortgages, or funds invested, to an amount not exceed- 
ing in value the sum of ten thousand dollars; provided that such 
personal property shall be held solely for the uses of such society, 
and the revenue derived therefrom shall be used exclusively for the 
maintenance of public worship and the ordinary expenses incident 
thereto; and provided that such society shall not have and hold 
property exceeding in value twenty thousand dollars in personal 
or real estate which is exempt from taxation, otherwise than by 
virtue of the provisions of this section. 

§ 2318. Real estate not exempt under this section. 66 C. 368, 476. 



§2319. Exemption of money loaned on mortgage in 4=9 

certain cases. Money loaned on interest, with an agreement ^ev. i^^tsss^. 

that the borrower shall pay the taxes thereon, and secured by a 

mortgage of real estate in this state, shall, to an amount equal to 

the assessed value of the mortgaged land in the assessment list of 

the town where it is situated, be exempt from taxation; but the 

excess of any such loan over such valuation shall be assessed and 

taxed in the town where the lender resides, in the same manner 

as other money on interest. ^N'othing herein shall exempt any 

savings bank from the payment of its direct tax to the state. 

§ 2320. Exemption of tree plantations. When any per- 50 

son shall plant land not theretofore woodland, the actual value of Rgv^isss^^s 
which at the time of planting shall not exceed twenty-five dollars 
per acre, to timber trees of any of the following kinds, to wit: 
chestnut, hickory, ash, white oak, sugar maple, European larch, 
white pine, black walnut, tulip, or spruce, not less in number 
than twelve hundred to the acre, and such plantation of trees 
shall have grown to an average height of six feet, the owner of 
such plantation may appear before the board of relief of the town 
in which such plantation is located, and, on proving a compliance 
with the conditions herein, such plantation of trees shall be exempt 
from taxation of any kind for a period of twenty years next there- 
after. 

§ 2321. Exemption of land taken by municipality for si 

water supply. Land owned or taken by any municipal corpora- Rev. i^^ §38-^6 
tion for the purpose of creating or furnishing a supply of water for 
its use or benefit shall be exempt from taxation, when the inhabit- 
ants of the town in which said land is situated have the right to 



24 



CONNECTICUT TAX LAWS. 



PROPEETY MABLB TO TAXATION. 



25 



52 

1899, ch. 87. 



the use of and do actually use such water supply upon the same 
terms and conditions as the inhabitants of such municipal corpora- 
tion; but otherwise said land shall be liable to taxation, and shall 
be set in the list in the town in which such land is situated, to 
the corporation owning or controlling such water supply, at a 
valuation which would be fair for said land, if used for agri- 
cultural purposes. 

S 2321. For the law prior to this enactment, see 44 C. 361. 

§ 4102. United States; ceding jurisdiction to. Exemp- 
tion. The consent of the state of Connecticut is hereby given, in 
accordance with the seventeenth clause, eighth section, of the first 
article of the constitution of the United States, to the acquisition 
by the United States, by purchase, condemnation, or otherwise, 
of any land in this state required for customhouses, courthouses, 
post-offices, arsenals, or other public buildings whatever, or for 
any other purposes of the government. Exclusive jurisdiction in 
and over any land so acquired by the United States is hereby ceded 
to the United States for all purposes except the service of all civil 
and criminal process of the courts of this state; but the juris- 
diction so ceded shall continue no longer than the United States 
shall own such land. The jurisdiction ceded shall not vest until 
the United States shall have acquired the title to such lands by 
purchase, condemnation, or otherwise; and so long as such lands 
shall remain the property of the United States when acquired as 
aforesaid, and no longer, the same shall be and continue exempt 
and exonerated from all state, county, and municipal taxation, 
assessment, or other charges. 



54 

Poblic Acts, 
1907, ch. 947. 



the whole stock, property, and franchise shall be set in the list of 
the town where such quarry, mine, or ore bed is. All real estate 
shall be set in the list of the town where it is situated. 

§ 2322. Machinery in mill taxable as part thereof though owners non- 
residents. 30 C. 18. Grievance merely that property is valued higher than other 
like property no ground for relief. 63 C. 18, 79. Water power taxable here 
though transmitted for use to adjoining state. 73 C. 294. Land leased for min- 
ing should be taxed in the name of the lessor. 75 C. 592. Bridge structure, 
including abutments and other immovable parts, not taxable as " real estate." 
77 C. 317. Underground mains and pipes of a water company are taxable as 
personal property in the town where its principal place of business is located. 
79 C. 71. 

Sewage disposal; taxation of property used for. The 

valuation of land used and occupied by any municipality for the 
purpose of sewage disposal, which land is located in any other 
town than that in which such municipality is situated, shall be 
made and set in the list for the town in which such land is located 
at what would be its fair valuation for agricultural purposes. 



§ 2300. Grantee failing to record deed, grantor taxed. 56 

Damages. When, in consequence of the neglect or refusal of Rev. /^jssoe. 
the purchaser of any real estate, or any interest therein, to place 
on the land records of the town in which such real estate is situated 
the deed, or other instrument of conveyance, by which such estate 
or interest therein has been conveyed to him, and under which he 
holds the same, such real estate or interest therein is set for tax- 
ation in the list of such purchaser's grantor, and any lawful tax 
is assessed thereon against such grantor, a right of action shall 
thereupon accrue to such grantor to recover from such purchaser 
as damages a sum double the amount of such tax. 



Property Liable to Taxation. 
Real Estate. 

53 § 2322. Real estate liable to taxation, au property, not 

1851, 1860, 1866. exempted, shall be liable to taxation as follows : Dwelling houses, 
with the buildings and lots not exceeding two acres appurtenant 
thereto, mills, stores, distilleries, buildings used for manufactur- 
ing purposes, fisheries, and property in fish poimds designated and 
^ set out according to law, shall be set in the list at their present 
true and actual valuation. Lands and separate lots, except house 
lots, shall be set in the list at their average present and actual 
valuation by the acre. Quarries, mines, and ore beds, whether 
owned in fee or leased, shall be set in the list separately, at their 
present true and actual valuation, and, if owned by a corporation, 



§ 2301. Real estate, how made liable for payment of 56 

judgment. Such real estate shall stand charged with and remain ^^ /^"kssot 
liable for the payment of any judgment recovered under the pro- 
visions of § 2300 for any tax laid upon it until such judgment be 
satisfied; provided said grantor shall have lodged for record with 
the town clerk of the town in which said real estate is situated 
a certificate in writing, subscribed and sworn to by said grantor, 
describing said real estate, and giving notice of the conveyance 
of it by him, the character of the instrument of conveyance, the 
name of the grantee therein, the date on or about which such con- 
veyance was made, and that said real estate stands subject to 
a lien to secure all judgments recovered or to be recovered under 
the provisions of said section; which certificate shall be recorded 
by said town clerk on the land records of said town. 



-26 



CONNECTICUT TAX LAWS. 



PROPERTY LIABLE TO TAXATION. 



27 



M 

» • ■ 

r 

I/. . 



Personal Property. 

67 § 2323. Personal property liable to taxation, ah notes, 

1851, 1^. 1866, bonds, and stocks, not issued by the United States, moneys, credits, 
Re^888, §^. choses in action, vessels, except registered and enrolled sailing 
vessels, barges engaged in trade between this and other states, 
and registered vessels which are actually engaged in foreign com- 
merce, goods, chattels, effects, or any interest therein, belonging 
to any resident in this state, shall be set in his list in the town 
where he resides at their then actual valuation, except when other- 
wise provided; but money secured by mortgage upon real estate 
in this state, when there is no agreement that the borrower shall 
pay the tax, shall be set in the list and taxed only in the town 
where said real estate is situated. The provisions of this section 
shall not include money or property actually invested in mer- 
chandise or manufacturing carried on out of this state. 

§ 2323 Under former law Connecticut railroad bonds were taxable as prop- 
erty of the holders. 33 C. 187 ; but are now exempt. 40 C. 496. Mortgage note 
, without interest added by board of relief to creditor's list. 39 C. 176. Damages 

for land taken, assessed before the first day of October but not paid till after that 
day, not assessable. 41 C. 206. Bonds secured by mortgage on real estate in 
another state taxable. 42 C. 426. Nonresident's personal property not taxable as 
a general rule ; otherwise if given in by him. 47 C. 477. A chattel interest in 
land leased for mining not taxable; the land should be taxed In name of lessor. 
75 C. 592. 

58 § 2324. Assessment of certain classes of vessels. 

1887. Eegistered and enrolled sailing vessels, barges engaged in trade 
i&,ch!i^* between this and other states, and registered vessels which are 
actually engaged in foreign commerce, shall be assessed at a 
valuation equal to their net earnings during the year ending on the 
first day of the preceding July, and any interest in such vessel shall 
be assessed at such proportion of said value as said interest bears 
to the whole vessel, and the managing owner, or, in case he is 
not a resident of this state, the owner, shall exhibit to the assessors 
a statement of the net earnings, and, if required, of the earnings 
and expenses of said vessel during said year, and answer any 
proper questions touching the same which may be put to him. 
In computing the net earnings of a vessel no sum shall be de- 
ducted from the earnings for insurance. All vessels propelled by 
steam, except those actually engaged in foreign commerce, all 
unrigged vessels, except barges engaged in trade between this and 
other states, and all pleasure yachts, shall be assessed under § 2323, 
and the provisions of this section shall not apply to them. 

59 § 2325. Payment to state treasurer of tax on choses 

1889, ch. 348, §9. jp action. Any pcrsou may take or send to the office of the treas- 

1897, ch. 216. ' urer of this state any bond, note, or other chose in action, or a 

i9(yr, chs.ieo.* description of the same, and may pay to the state a tax of two 

**' per centum on the face amount thereof for five years or, at the 



option of such person, for a greater or less number of years at 
the same rate, under such regulations as the treasurer may pre- 
scribe, and the treasurer shall thereupon make an indorsement 
upon said bond, note, or other chose in action, or shall give a re- 
ceipt for the tax thereon, describing said bond, note, or other chose 
in action, certifying that the same is exempt from all taxation for 
the period of five years, or for such longer or shorter period for 
which a proportionate tax has been paid, which indorsement or 
receipt shall be duly dated and signed in the name of the treasurer 
and with the seal of the treasurer affixed. Said treasurer shall 
keep a record of such indorsements and receipts with a descrip- 
tion of such bonds, notes, or other choses in action, together with 
the name and address of the party presenting the same and date 
of registration ; and said treasurer shall, annually, on or before the 
tenth day of November, mail to the town clerk of each town a 
general description of all such bonds, notes, or other choses in 
action so registered before the first day of the October last pre- 
ceding by persons residing in such town, the date and period of 
such registration, and the names of the persons by whom the same 
were registered; and all bonds, notes, or other choses in action so 
indorsed, or described in such a receipt, shall be exempt from all 
taxation in the state during the period for which said tax is so 
paid. 

§§ 2326, 2327 will be found on p. 18. 

Property of Corporations. 

§ 2328. How assessed. The whole property in this state 60 
of every corporation organized under the law of this state, whose jj^^ j^-jjg^ 
stock is not liable to taxation, and which is not required to pay a 
direct tax to this state in lieu of other taxes, and whose property 
is not expressly exempt from taxation, and the whole property in 
this state of every corporation organized under the law of any other 
state or country, shall be set in its list and liable to taxation in 
the same manner as the property of individuals. 

§ 2388. Formerly bank stock owned by corporation was not taxable. 3 C. 
15. Bank stock owned by savings bank held taxable where latter is located. 20 
C. 111. Deposits in savings banks are not stock. 20 C. 111. The capital stock 
of a bank embraces all its property. 31 C. 106. What exempt as necessary to 
corporation's " appropriate business." 35 C. 7 ; 40 C. 498. Under former statute 
real estate of national banking association, used in its appropriate business, not 
to be listed. 74 C. 450-452. Bridge structure is not taxable as " real estate." 
77 C. 315, 317. Underground pipes of a water company are taxable as personal 
property in the town where company is located and does business. 79 C. 71. 

§ 2329. Corporate property, where listed. Stockholders ei 

exempt. The real estate of any corporation mentioned in section RgJ^^^f^ 
2328 shall be set in the list of the town in which such real estate ^^^ ch! is4. 
is situated, and all of the personal estate of such corporation which 
is permanently located or stationed in any town shall be set in the 



'if 



'V 






CONNECTICni TAX LAWS. 

list Of the town in which said property is located, and all other 
personal property of such corporation shall be set in the list of the 
town m which such corporation has its principal place of busi- 
ness, or exercises its corporate powers; and when it shall have two 
or more establishments for transacting its business in different 
towns, sch(K)l distncts, or other municipal divisions, it shall be 
assessed and taxed for every such establishment, and for the per- 
sonal property attached thereto, or connected therewith, and not 
permanently located in some other town, in the town, s;hool dTs- 
tnet or other municipal division having the power of taxation in 
which such establishment is; and the stockholders of any corp^r^" 
tion the whole property of which is assessed and taxed in its n^e 
shall be exempt from assessment or taxation for their stock therein! 

where its principal pface oHSsSss™ 'Sel. ^\E'S°7x. """"''^ '" «"= '»»■> 

1W7 § ^^^J?- Taxation of dwelling houses of railroad rnm. 

"'•"^^- TIl^^- f'Z^-f^' house belonging to aVraflS coni?any 
shall be se m the list and taxed in the town where said dwefliS 

reXVLl ' "°^?*l'^*«'^<i-g the fact that the same may bf 
rented to or occupied by an employee of said railroad company 

W VnT\ T^ ^"^ *^^ "^ ^°y ^'"'h dwelling hous^o; 
houses shal be deducted from the sum required by law to be mid 
by such railroad company for taxes to th7 state. ^ 

«!tafp^^?il: ^^ilta'" corporations to report and pay tax to 

state. The secretary, treasurer, or cashier, of every bank national 
banking association, trust, insurance, investment, anrSe com 
P^ whose stock is not exempt from taxation, hall, mnZul 
October, on or before the fifteenth day thereof, file in the offiS 
of the tax commissioner of this state a statement under oath sW 
mg the number of shares of its capital stock and the mrrkei tlu^ 
hereof on the first day of October, the name and residence of ^h 
stockholder, and the number of shares owned by each on said W 
named date; and on or before the last day of the following Feb 

urer of this state a tax of one per centum on the market value of 
each share of its stock, as such value may be determined under the 
provisions of section 3333, less the amount of taxes paid bysuth 
corporation upon its real estate in Connecticut during the v^r 
ending on the thirtieth day of September next prio" fhe^to d[ 
of which real estate shall be assessed and taxed^n the town or 
other taxing district within which it is located. 

forL*^i •.^t"t',;Tr''?b?'iS,i^rr^68'''c'' ill ■'^f^^.T^'^i^ "»» ■"" "able 
surplus Of company's assets over ifawfitlef wks" toten^i^. Vl'c^gof ??»{,: 4^? 



«3 

1861, leM. 1868, 
1869. 1878, 18T7, 

ISiS, 1880. 
Rev.l888.K3S36, 
3837, 3»16, 3916, 

3917. 
1889, etas. 63, 

346 
1898, ch«. 160, 

189 

1897, chs! 153, 

205. 

1899, ch. 178. 

1901, clis. 106, 

165. 

1908, cb. 204. 

1905, ch. 64. 



For penalrv 
•ee§2a82. 



PROPERTY LIABLE TO TAXATION. 29 

(3) that taxable real estate could only be deducted from stockholders' surplus 
on strong proof of identity between such real estate and such surplus, 75 C. 280, 
74 C. 35, 77 C. 45;(4)that assessors should not list national banking association's 
realty, if used in the appropriate business of the association, 74 C. 451. Structure 
of bridge company is taxed by exacting a payment measured by the market value 
of its stock. 77 C, 314. Underground mains of water company are taxable as 
personal property in town where its principal place of business is located. 
79 C. 70. 

§ 2332. Hearings before board of equalization. During 64 

' the months of October, November, and December, in each year the ^•^^' \^- ^^• 
board of equalization shall hear all persons interested respecting 
the correctness of said statements, may require other and further 
information from said corporations, and shall determine the market 
value of the shares of the capital stock of each of said corporations 
as of the first day of the said October. A written notice of the 
taxable value of its shares as thus fixed and determined by said 
board shall be mailed by said tax commissioner, postage paid, to 
each of said corporations on or before the thirty-first day of De- 
cember in each year. Every secretary, treasurer, or cashier, who Penalty 
shall fail to comply with any provision of §2331 or of this section, 
shall be fined not more than one thousand dollars, imprisoned '^ 

not more than two years, or both. 



§ 2333. State remits to taxing districts. Nonresident 

stock. On or before the fifteenth day of April in each year, the 
treasurer of the state shall remit to the treasurer of each town in 
the state, or, in towns where the town and city governments are 
consolidated, to the city treasurer, the amount of the tax received 
as aforesaid upon such shares of the capital stock of any of the 
aforesaid corporations as were, on the first day of October of the 
preceding year, owned by persons who resided or corporations 
which were located in such town, subject to the deductions pro- 
vided for in §2334. Each of the aforesaid town and city treasurers 
shall, on or before the first of May in each year, distribute the tax 
derived from the shares which were owned by each stockholder 
resident or located therein on the first day of the preceding Octo- 
ber, among the taxing districts, including therein the town, in 
which said stockholder then resided or was located, in the pro- 
portion that the tax rate fixed by each of such districts within the 
twelve months next preceding said first day of May bears to the 
combined or total tax rate of all said taxing districts; to the end 
that such town and the taxing districts therein may, together, 
receive the same amount of tax that they would have received had 
said shares been listed in the name of the stockholders resident or 
located therein, and assessed and taxed at the valuation fixed by 
the board of equalization, and at an aggregate rate equal to the 
rate prescribed in § 2331. The tax derived from the shares of any 



65 

1851, 1886, 1868. 
1869, 1872, 1877, 

1879, 1880. 
Rev.l888.§§3886. 
3837, 3915, 391«, 

3917. 
1889, chB. 63, 

»18. 
1893, chs. 160, 

189 

1897, chs. 153. 

905. 

1899, ch. 178. 

1901, ch. 106. 



■«*1^ 



30 



CONNECTICUT TAX LAWS. 



PROPEETY LIABLE TO TAXATION. 



31 



66 



national banking association located in this state, which were on 
the first day of the preceding October owned by nonresidents of 
this state, shall be paid over to the treasurer of the town within 
which such banking association is located. 



§ 2334. Exemptions and deductions from state taxes. 



1901, ch. 106. So much of the deposits of any savings bank as was, on the first 
day of April, 1901, invested in the shares of the capital stock of 
any of the aforesaid corporations shall, so long as it remains 
invested in the same shares," be exempt, to the amount of the 
market value of said shares, as determined by the aforesaid board 
of equalization, from payment of the tax required by section 2422. 
If the annual dividend hereafter paid by any of the corporations 
mentioned in section 2331 shall not equal the average annual 
dividend paid by it for the five years next preceding January first, 
1901, any charitable, ecclesiastical, educational, or benevolent as- 
sociation, corporation, or society, located in this state, whose prop- 
erty is exempt from taxation, shall, upon proof of these facts and 
upon compliance with the provisions of this section, be entitled 
to demand and receive from the treasurer of this state, and said 
treasurer shall pay to each of said associations, corporations, or 
societies, such sum not exceeding the amount received by him upon 
the shares of stock held by it in any of the aforesaid corporations, 
as may be required to make the dividend for the preceding calendar 
year equal to the average annual dividend paid by such corpora- 
tion for the five years next preceding the first day of January, 
1901 ; but no such payment shall be made unless written applica- 
tion therefor is made during the month of March, and then only 
upon proof satisfactory to the state treasurer that the applicant 
was the owner of the shares upon which such payment is demanded, 
on the first day of April, 1901, and has ever since continued to 
own them. The payments herein provided for shall cease on the 
thirty-first day of March, 1910, and until then shall be made only 
from the taxes paid to the treasurer by the respective corporations 
taxable under sections 2331 to 2335, both inclusive. The exten- 
sion granted by the foregoing provisions is intended to give the 
associations, corporations, and societies herein mentioned oppor- 
tunity to dispose of the investments now held by them which are 
within the foregoing provisions, and no such association, corpora- 
tion, or society shall be entitled to any payments herein provided 
for after said thirtv-first dav of March, 1910. 



§ 2335. Stocldiolders exempt. Treasurer collects un- «7 

paid taxes, stockholders in the corporations mentioned in § 2331 ^^^^ i^; ^^' 
shall be exempt from taxation upon their shares of stock except as 
in said section provided. The state treasurer shall sue for and 
collect any tax due under the provisions of §§ 2331, 2332, 2333, 
2334, and this section, which remains unpaid. 

§ 2336. Pledged stock and bonds; returns by cor- 68 

porations to assessors. The cashier of each bank and national j^^^ j^^g^gg 

banking association, the treasurer of each savings bank, and the i897, ch.ss. 

secretary of each corporation incorporated by the lawsf of this 

state, shall, upon the request of the assessors of any town, city, or 

borough, inform them of the name of any person therein who owns 

stock or bonds held by such corporation as collateral security for 

any indebtedness or liability, and the amount and description of 

such stock or bonds; and any such cashier, treasurer, or secretary, 

who shall neglect to furnish such information to the assessors of 

any town, city, or borough, where said stock or bonds are liable 

to be taxed, shall forfeit one hundred dollars to said town, city, 

or borough. 



Penalty. 



14. 



§§ 2337, 2338, 2339, 2340, 2341 will be found on pp. 13, 



Traders and Manufacturers. 



§ 2342. Property of traders and manufacturers where ^9 

listed. The property of any trading, mercantile, manufacturing, jj^^J^-^gg^^ 
or mechanical business shall be assessed in the name of the owner 
or owners in the town, city, or borough where the business is 
carried on ; and the list of any such owner or owners shall be given 
in by the person having charge of such business residing in the 
town, city, or borough, when the owner or OAwiers do not reside 
therein. The average amount of goods kept on hand for sale 
during the year, or any portion of it when the business has not 
been carried on for a year, previous to the first day of October, 
shall be the rule of assessment and taxation; but merchants shall 
also be liable to be assessed for any amount due them from re- 
sponsible persons, beyond their liabilities ; and any merchant may 
have a deduction from his list for debts owing by him, in the same 
manner and to the same extent as in § 2349 provided. This section 
shall apply to the property of all persons, whether residents of this 
state or not, and to the property of all corporations, whether 
domestic or foreign. 

§ 2842. Business carried on here taxable though owner is nonresident and 
the goods are Hable to taxation in another state. 56 C. 351. Otherwise as to 
horse and wagon used In the business. 56 C. 351. It Is questionable whether the 
deduction prescribed by §2351 applies to "merchants." 76 C. 673. 



32 



CONNECTICUT TAX LAWS. 



PROPERTY UABLE TO TAXATIOxV 



33 



70 Assessment of property used in trade, in New Haven, in 

i9^^ch. ii!%. thi® ^"^ ^^ ^^^ Haven, the property of any trading, mercantile, 
manufacturing, or mechanical business shall be assessed and valued 
in all respects as provided by section 2342 of the general statutes; 
provided, however, that the average amount of goods kept on 

^ ^ifim*"'^ hand for sale during the year, or any portion of the year when the 
business has not been carried on for a year previous to the first 
day of June, shall be the rule of assessment and taxation in said 
town. 



71 

1861. 



§ 2343. Traders not located, how taxed. Goods on 

Rev 1888 §3848. COmmiSSion. Traders of any kind, when their business is not 
located, shall be assessed in the same manner as is provided in 
§ 2342, in the list of the town, city, or borough where they reside; 
but the goods, wares, and merchandise of any resident or corpora- 
tion located in this state, in the hands of any merchant or trader, 
for sale on commission, need not be estimated in making up the 
average provided for in this section and § 2342, in the list of such 
merchant or trader. 

WaterpoTver. 

72 § 2344. Water-power, how taxed, when water-power. 

Rev lis §3849 Created or reserved in any manner by works wholly located in the 
same town in which it is appropriated and used, is used by its 
owner, the whole shall be assessed and set in the list as incidental 
to the machinery which is operated by it, and not separately as 
distinct property; and when such power, or any part thereof, is 
leased from its owner, it shall, to the extent to which it is so 
leased, be assessed and set in his list at its fair valuation, based 
upon its net rental. 

78 § 2345. When used in different town from that in which 

B ?SS-fi«fln.i DOnd is. When such power is appropriated and used in any other 
town than that m which the dam, canal, reservoir, or pond creat- 
ing it is located, the valuation of the land occupied by such dam, 
canal, reservoir, or pond, and the increased flowage occasioned 
thereby, shall be made and set in the list in the town in which such 
dam, canal, reservoir, or pond, is located, to the owner of such 
power, at what would be its fair valuation for agricultural pur- 
poses, if not so occupied ; and such power shall be assessed and set 
in the list in the town in which it is so used and appropriated as 
incidental to the machinery which is operated by it, and not 
separately as distinct property; and the assessors shall, in estimat- 
ing either the incidental value of such power to the machinery 



operated by it, or its net rental value, deduct from the amount 
which would otherwise be assessed against such power the value 
of said land so occupied as aforesaid. 

§ 2346. Waterpower created on land partly in Bloomfleld, properly taxable 
by town of East Granby. 76 C. 173. 

Shell Fish Grounds. 

§ 3226. Taxation; lists to be handed in; penalty, ah 74 

owners of shell-fish grounds lying within the exclusive jurisdic- ^^ 1^*58334. 
tion of the state shall, on or before the first day of November, iW7, ch. 148, §1. 
annually, deliver to the commissioners a statement under oath of 
such grounds belonging to them on the first day of October in 
that year, specifying the number of lots owned by them, the 
location and number of acres in each lot, the number of acres in ' 
each lot cultivated, and the value thereof per acre, the number 
of acres in each lot uncultivated, and the value thereof per acre. 
Printed blanks for such statement shall be prepared by said com- 
missioners and furnished to such owners upon application to them 
or at their office ; and upon the failure of any owner to deliver such 
sworn statement to said commissioners at their office within the 
time above specified, the clerk of shell-fisheries shall make up such 
statement from the best information he mav obtain, and shall 
add for such default ten per centum to the valuation so made. 

§ 3227. Tax how laid, ah statements so delivered or made 75 
shall be alphabetically arranffed, and said clerk of shell-fisheries I882. 

* . Rev 1888 8233.'. 

shall equalize, if necessary, and determine the value of all the i895, ths. i04, " 
property so returned and described in said statements, which prop- 1907, ch. 148, $,». 
crty shall be liable to taxation at the valuation so determined, 
including the ten per centum for default as aforesaid; and said 
commissioners are authorized and empowered to declare and lay 
a tax thereon, annually, at the rate of one and one-half per centum 
upon such valuation, which shall be payable at the office of said 
commissioners on and after the first Mondav in Mav, annually; 
and said tax shall be a lien upon the grounds so taxed from thu 
time it is so laid by said commissioners, until paid, and shall be 
in lieu of all other taxes on said grounds. 

§ 3228. Commissioners a board of relief. Notice; ad- ^^ 

journment. Said shell-fish commissioners shall be a board of jg^j, ^h. 200, s-5. 
^(^lief , and as such shall have and exercise all the powers and duties ^®^' ^^- ^*^' ^^ 
now conferred by law upon boards of relief of towns. As such 
board of relief said commissioners shall meet on the Tuesday fol- 
lowing the first Monday in January, annually, having given at least 

3 



^ OOXNKCTICUT TAX LAWS. 

ten days' previous notice of the time and place of such meeting bv 
publishing it in some newspaper published in each of the towns of 
New Haven, Bridgeport, Norwalk, and New London, and may ad- 
journ from time to time to a day not later than the fourth Tuesday 
of the following February, on or before which date said board shall 
complete the duties imposed upon it. 

77 § 3229. Collection of tax. Seizure and Sale, if any tax 

Bev.i^^j2336. ^^ ^^^^ ^^^^ °°* ^^ P^^^ ^^ ^^ bcforc the first Monday in July, the 
if07, ch. 190,84: said commissioners shall make and issue their warrant for the col- 
lection thereof, with interest thereon, at the rate of one per cent, 
per month from the day such tax becomes payable until paid, to- 
gether with the expenses of such collection, which warrant shall 
authorize any reputable person named therein to seize such grounds 
and any oysters or other shell-fish thereon, or any other property of 
the owner or owners thereof not exempt from execution, and to sell 
the same, or so much thereof as he may find necessary, at such 
time and place, and in such manner, and by such person as said 
commissioners may direct, whereupon such sale shall be so made, 
and such warrant shall immediately be returned to said com- 
missioners by such person with all his doings indorsed thereon. 
and he shall pay over to said commissioners the money received 
upon said sale, and they shall apply the same to the payment of 
such tax and all the expenses thereon, including the expenses of 
such sale, returning any balance that may remain to such owner 
or owners; and all moneys received by said commissioners in pay- 
ment of taxes and interest thereon shall be accounted for and paid 
to the state treasurer for the benefit of the state, within thirty 
days from its receipt. 



TOLL AND MILITARY TAX. 



36 



78 

imb, ch. 160. 



§ 3230. Taxes unpaid five years; reversion, when the 

taxes on any oyster grounds, within the exclusive jurisdiction of 
the state and under the control of the shell-fish commissioners, 
shall be in arrears for five consecutive years, the clerk of shell- 
fisheries shall notify the owner or owners of said grounds, or their 
legal representatives, of the fact of said arrears, and if, within 
three months after the date of said notification, all arrears of 
taxes on said grounds are not paid, said grounds shall revert to 
the state; and the said clerk, upon the reversion of said grounds 
to the state, shall make out a certificate of the fact of such re- 
version for record upon the books of the commission, and said 
grounds shall thereupon be open for application, like all other 
undesignated oyster grounds within the exclusive jurisdiction of 
the state. 



§ 3279. Town ground how taxed. All sheii-fish grounds ^^ 

lying within the waters of this state and not exclusively within R^ v. i888,"«23a7. 

state jurisdiction shall be taxed in the same manner in all respects 

as real estate in the several towns within the meridian lines of 

which such shell-fish grounds are situated, and no other tax or 

rental shall be laid or collected on said grounds, or the franchise 

of any person therein. 

Poll and Military Tax. 

§ 2313. Poll taxes. Every male person between the ages SO 
of twenty-one and seventy years shall pay a poll tax of one dollar iJ^'/^'iJ^ 
for town and state taxes. 

§ 2314. Exemption of polls. The polls of the foUowing 81 
persons shall be exempt from taxation : students in colleges and {ggj; }|^ Jpjj 
incorporated academies; the active members of fire engine, hook r^^'^^^u, 
and ladder, and hose companies, during their time of service; JqoJ'JJJ^ 
engineers and members of any fire department in any city, town, 
or borough, who shall have served as such for five consecutive years 
in this state, and who shall produce a certificate of such service 
signed by the chief engineer of such department, or by the fore- 
man and secretary of the company or companies in which such 
service shall have been performed; field and staff officers, who, 
being duly uniformed, armed, and equipped, have legally performed 
military duty during the year next preceding ; any officer, musician, 
or private of the active militia companies, who shall, on or before 
the twentieth day of October, annually, produce a certificate from 
the commanding officer of the company to which he belongs, that 
he has performed military duty, uniformed and equipped accord- 
ing to law, during the preceding year, or has been prevented from 
doing the same by any reasonable cause; persons who have faith- 
fully served the full term of five years in the active militia since 
the sixth of July, 1865, or who pay a military commutation tax, 
or who served in the army or navy of the United States and were 
honorably discharged therefrom, or were discharged on account of 
wounds or sickness incurred in such service and in the line of duty, 
or on account of the expiration of their term of service. 

§ 2995. Militia; enrollment for commutation tax. The «2 

names of all male citizens of this state between the ages of eighteen ^/^'isiS; 
and forty-five years, residing in each town on the first day of j^ff^h^igj^ig^ 
January subsequent to the last previous enrollment, shall annually, ^®^' ^^- ^^- ^ 
at some time between the first day of January and the first day of 
February following, be enrolled alphabetically, by or under the 



83 

18M, ch. 101. 



36 COXXFX'TICUT TAX LAWS. 

supervision of the selectnieii of the town in which they reside. On 
such enrollment lists and opposite the name of every person exempt 
from military duty, or a minor, or in the active militia^ the select- 
men shall write " exempt " and the reason of such exemption, or 
" minor " or " active militia," as the case may be, and shall sign 
said lists and file them in the office of the town clerk of such town ; 
and annually, on or before the fifteenth day of February, make 
report to the adjutant-general of the total number enrolled on 
their respective town lists, the number marked exempt by reason 
of disability, the number exempt by reason of other causes, the 
number of minors, the number of active militia, the number liable 
to military dut}', and the number liable to pay a commutation tax 
as hereinafter provided, and shall certify that they believe said 
lists to be correct. The adjutant-general may call for the original 
enrollment, showing names of those exempt and causes of exemp- 
tion, and satisfy himself of its accuracy. The adjutant-general 
shall forward the return of the number liable to pay a commutation 
tax to the state treasurer. 

§ 2996. When new enrollment list may be made, when- 
ever the adjutant-general shall be of the opinion that the enroll- 
ment lists of any town required to be made under the provisions 
of § 2995 are incorrect, he may, upon not less than five days' notice 
to one of the selectmen of such town, apply to any judge of the 
superior court for the appointment of one or more competent per- 
sons, residents of such town, td make a new enrollment list of such 
town, according to law, and such, judge may forthwith appoint 
one or more such competent persons to make such new enrollment 
list within such time as such judge shall limit. The person or 
persons so appointed shall be sworn to the faithful performance of 
said duty, and shall make such new enrollment list within the time 
limited and return the same to said judge, and said list, having 
been approved by said judge, shall be lodged with the town clerk 
of such town by the persons making the same. Such enrollment 
list so made out and lodged shall be the legal enrollment list of 
such town for the year in which it shall be made, and shall be 
used by the selectmen of such town in laying the commutation tax 
in said town for said year as in §2998 provided. The expense 
of such new enrollment shall be approved by such judge and shall 
be paid by the town. 

§ 2997. Exemptions from military duty. The following 

i{eJM&8^i4i r^sons shall exempt from such military duty: first, such physical 
1889" ch. k S2. or mental disabilities as shall be prescribed in general orders 
1895.' ch! 3331 ^9. issucd by the adjutant-general and approved by the commander-in- 
1899*, ch! 123! * chief, printed copies of which approved general orders, specifying 

liUXj^ CO. *^mi^ p'* 



84 



POLL AND MILITARY TAX. 37 

guch reasons of exemption, shall be sent annually, on or before the 
first day of January, to the selectmen and town clerk in each town 
in the state by the adjutant-general ; second, service in the army or 
navy of the United States and an honorable discharge therefrom; 
third, membership for the time being in a volunteer fire company 
in this state, provided such membership shall have continued at 
least one 3^ear; fourth, service for three years in the active militia 
of this state, or for three years consecutively in any volunteer 
fire company in this state; fifth, being a warden or deputy warden 
of the state prison ; sixth, any further reason expressly provided by 
law; but the reasons specified in the clauses marked second, third, 
and fourth in this section shall not exempt from military duty 
in time of war, invasion, or rebellion, or reasonable apprehension 
thereof. 

§ 2998. Commutation tax. The selectmen of every town 85 
shall, on every rate bill for its annual tax, add a tax of two dollars Rev.' i888;mi48! 
on every person so enrolled as liable to military duty, except minors J^jch^^J; 
and members of the active militia, which tax shall be in commuta- 
tion of military duty, and collected and paid to the town at the 
time and in the manner provided for town taxes. The town 
treasurers shall pay to the treasurer of the state, on or before the 
tenth day of November, annually, such military commutation tax 
as is determined ' to be due from their respective towns by the 
returns of the selectmen to the adjutant-general last before made, 
except as hereafter provided, and the treasurer shall have the same 
power to enforce such payment as he has in the case of any state 
tax. The town treasurers, in making the payments above pro- 
vided for, may deduct therefrom a sum equal to that part of the 
commutation taxes placed upon the rate bills of their respective 
towns last issued which cannot be collected, not to exceed ten per 
cent, of such taxes. 

§ 2999. Penalty for neglect of duty by selectmen. Every 86 

selectman neglecting or refusing faithfully to perform the duty as,^^ {Jg^^gj^ 
enrolling officer required by this chapter shall be fined five ^^n- }^ ch.^iii. 
dred dollars. When the adjutant-general shall find, from the re- 
turns of the selectmen of any town, that they have not made a 
true report of the number of persons liable to military duty or 
to pay a commutation tax, under the provisions of this chapter, 
he shall notify them by mail that they have failed to make such 
report; and if they shall not make true report of the number of 
such persons, as nearly as the same can be ascertained, within 
twenty days after such notice, he shall notify the state's attorney in 
the county in which said selectmen reside, who shall prosecute for 
^aid offense. 



38 



COXXECTICUT TAX LAWS. 



iwJ ^ ^^^" ''^'"^'"9 information; penalty. Proof of exemp- 

Bev. i888,J3i44. tJOn. EverjT peisoii knowingly and wilfully refusing information, 
iSsich.'sMjia. ^^ giving false information, to any selectman or other person 
making such enrollment respecting the name, age, residence, oc- 
cupation, military service, or service in any fire company, or 
physical or mental disability of himself or of his son or ward, or 
person in his employ or boarding with him, shall be fined twenty 
dollars. In case of doubt as to exemption from military duty, or 
from the payment of such commutation tax, the burden of proving 
such exemption shall be on the person claiming it; and all en- 
rolling ofiicers may require the persons examined by them to 
testify under oath, and may administer such oath. 

88 § 3001. Appointment and duties of examining surgeons. 

Rev.i^*;pi45. "^^^ commander-in-chief shall appoint post surgeons, removable at 
'"^;S;^ii8i^^^ pleasure, to determine exemptions from military duty by the 
standard of disability prescribed by the surgeon-general as afore- 
said, and regimental surgeons or assistant surgeons shall be ap- 
. pointed for such duty in their respective towns. All decisions of 
such post surgeons shall be subject to review and reversal by the 
surgeon-general. 

Board of Relief. 
Powers and Duties. 



1808 
1885 



§ 2346. Board of relief, when to begin and complete 

its duties. The board of relief in each town shall meet on the 



89 

18S1. 
Rev. ]888,§S851. 

1^ ch' 98" ^^^* ^^y ^^ February, or if the same be Sunday, or a legal holiday, 
iffi'ch'i56* *^^^^ ^P^^ *^^ ^^^ business day of said month, annually, having 
1906; ch. 145! given at least ten days' previous notice of the time and place of 
such meeting by posting it on the public signpost in said towD, 
and publishing it in some newspaper published therein, and if no 
newspaper is published in said town, then in a newspaper pub- 
lished in the county and having a circulation in said town, and 
may adjourn from time to time to a day not later than the last 
business dav of said Februarv, on or before which date said board 
shall complete the duties imposed upon it. 

§ 8346. Failure to complete duties within prescribed time, does not render 
void an addition to list. 75 C. 590. 

90 § 2347. Appeals to boards of relief from doings of 

Bev*i888,^8858. aSSOSSOrS. At such meeting any person claiming to be aggrieved 
iSJ' ch.^. ^^ ^^^ doings of the assessors of such town may appeal therefrom 



39 



1808, ch. 104 
1895, ch. 144 
1807, ch. 183. 



BOARD OF RELIEF. 

to such board of relief, which shall determine all such appeals, 
and may equalize and adjust the valuations and assessment lists 
of said town; and, in so doing, may increase the items of taxable 
property in the list of any person, or the number, quantity, or 
amount of any such item, or add to any such list any taxable 
property or interest therein omitted by the assessors, and which 
should be added thereto; and may add to the assessment list the 
name of any person omitted by the assessors and owning taxable 
property in such town, and make a list for him with the valuation 
of such property; and if any such person be a resident of such 
town, said board may fill out a list for him, putting therein all 
property which it has reason to believe is owned by him liable 
to taxation, at the actual valuation thereof, from the best in- 
formation that it can obtain, and add thereto ten per cent, of such 
valuation ; but before proceeding to increase the list of any person 
or to add to the assessment list the name of any person so omitted, 
it shall mail to him, postage paid, at least one week before making 
such increase or addition, a written or printed notice addressed to 
him at the town in which he resides, to appear before said board 
and show cause why the same should not be made. 

S 2347. Requisites of valid notice of intended additions. 14 C. 72; 15 C. 
447. Omissions and mistakes in assessments can only be taken advantage of 
by thoFe in whose lists they occur. 15 C. 447 ; see also 65 C. 456. May add 
note, without interest, secured by mortgage. 39 C. 176. Addition without 
indicating property held legal. 44 C. 477. Nonresident whose personal property 
is wrongly assessed waives no rights by neglect to apply to board of relief. 
47 C. 477. Board of relief only and not inhabitants in town meeting can review 
work of assessors. 48 C. 145. Defect in notice of hearing is waived by voluntary 
appearance before board. 75 C. 597. 



Meetings of board of relief of New Haven. Notice. The 91 

board of relief in the town of New Haven shall mfeet on the first jg^^^j^^ f^^^ 
business day of October, annually, and may adjourn from time to 
time to a day not later than the last business day of said October, 
on or before which day said board shall complete the duties im- 
posed upon it; and said board sball give notice of its meetinsrs a? 
prescribed by law. 



In effect 
March 1, 1908. 



Appeals from assessors of New Haven. No appeal from ^^^^^^^^ 

the doings of the assessors in the town of New Haven, or ap- i9ot, ch! 74*! yr. 

plication for deduction of amount of indebtedness from the list 

^f any debtor shall be heard or entertained by the board of relief 

unless preferred to it at its meeting held on the first business day March i, i908 

of October, or at some adjourned meeting held within twenty 

^ays thereafter. 



40 



CONNECTICUT TAX LAWS. 



im^m § 234B, When boards of relief may reduce lists. The 

Rrv. 1888, §8868 board of relief may reduce the list of any person by reducing the 
1897, ch. 69. valuation, number, quantity, or amount of any item of estate 
therein, or erasing therefrom any item which ought not to be 
retained in it, but shall not reduce the list of any resident of this 
state who shall not offer to be sworn before them and answer all 
questions touching his taxable property; and shall not reduce the 
list of any person not a resident of this state who shall not appear, 
either in person or by his attorney or agent, and offer to be sworn 
before them and answer all questions touching his taxable property 
situate in the town. 

§ 2348. Validity of action in making addition to one list, not affected by 
erasure of .same item from another list. 75 C. 597. 



BOARD OF RELIEF. 



41 



94 § 2349. Indebtedness, when deducted from list by board 

iS?'i8i'ss8854* ^^ ''®''®^' ^^ ^^^ resident of this state shall be indebted to another 
^.^... 'resident of this state in such manner that the debt is liable to be 
assessed and set in the list of the creditor, and is not secured by 
mortgage on land in this state, the board of relief of the town 
where the debtor resides shall, on his request, deduct the amount 
of said debt from the list of said debtor, and shall add the same 
to the list of the creditor, if resident in the same town, and if 
said indebtedness is not already in said creditor's list; and if said 
creditor resides in any other town, said board of relief shall de- 
duct said indebtedness from the listed property of said debtor, 
and give notice of said deduction to the board of relief of the town 
where said creditor resides, which may add a sum equal to that 
so deducted to said creditor's list, if said indebtedness is not 
already in said list; but no board of relief shall add to his list 
under the provisions of this section, without first giving him notice 
in the manner prescribed by § 2347 to appear and show cause 
why such addition should not be made ; provided, that no board of 
relief shall exempt any amount from the tax list of any person 
because of an indebtedness, upon which the tax has been paid 
according to the provisions of § 2325. 

§ 2349. Under law of 1889, since changed, note secured by mortgage was 
V not taxable locally if state tax was paid. 64 C. 575. The operation of this 

section is limited by S 2351. 76 C. 671. The unsecured indebtedness must 
have been contracted for property which is afterward set in debtor's list and 
made assessable. 76 C. 671-673. Amount of deduction not to exceed assessed 
value of property. 76 C. 671. 



S 2350. Board of relief not to reduce list unnecessarily ^ Jf^ 

not returned. Penalty. The board of relief shall not reduce the Rev. i^mbm. 
list of any person, or the valuation, number, quantity, or amount, of 
any item of property therein contained, erase any item, nor deduct 
any indebtedness therefrom, if he shall have refused or unneces- 
sarily neglected to give in his sworn list to the assessors as pre- 
scribed bv law; and if any board of relief shall so reduce any such 
list, its members shall forfeit fifty dollars to their town. 

§ 2351. Limit of reduction. No greater amount of in- ^ 
debtedness shall be deducted from th^ list of any person than the Rev. isss, §3867. 
assessed valuation of the property, for which such indebtedness 
may have been contracted. 

§ 2361. No distinction in the law between the assessed and actual value 
of real estate. 72 C. 372. Restricts deduction prescribed in § 2349 to an 
indebtedness contracted for property which is set in debtor's list. 76 C. 671-673. 

§ 2352. Limit of time for appeals from assessors. No ^^»7^^ 

appeal from the doings of the assessors in any town, or aPPlicationRev^sas,^^ 
for deduction of amount of indebtedness from the list of any 
debtor, shall be heard or entertained by the board of relief, unless 
preferred to it at its meeting on the first business day of February, 
or at some adjourned meeting held within twenty days thereafter. 

§ 2353. Abatement of polls. The assessors and board of 98^ 
relief may abate the polls of indigent, sick, or infirm persons in ^^. i^, Jass©. 
their respective towns, not exceeding one-tenth of the taxable polls; 
and shall give reasonable notice of the time and place of their 
meeting for that purpose. 

§ 2354. Appeal from board of relief to superior court. ^ 

Any person claiming to be aggrieved by the action of the board Rev^^, ^. 
of relief in any town or city may, within two months from the 
time of such action, make application, in the nature of an appeal 
therefrom, to the superior court of the county in which such 
town or city is situate, which shall be accompanied by a citation 
to said town or city to appear before said court. Said citation 
shall be signed by the same authority, and said appeal shall be 
returnable at the same time, and served and returned in the same 
manner as is required in case of a summons in a civil action. 

§ 2864. Court on appeal will not reduce the valuation below that given 
in by owner. 63 C. 321 ; 65 C. 465. Taxpayer not aggrieved unless the improper 
listing of his own or other's property increases his tax. 65 C. 456. What form 
of appeal sufficient. 72 C. 329. Shareholders in one company severally affected 
by a ruling of the board may join in appeal. 73 C. 293. Claimed illegality in 
addition of ten per cent, to list made by assessors, is ground for bringing applica- 
tion. 77 C. 108. Nonappearance before board does not deprive court of juris- 
diction. 77 C. 108. 



42 



CONNECTICUT TAX LAWS. 



f^ . § 2355. Bond on appeal. The authority issuing said cita- 

Rev. 1888,' 88861. tion shall take from the applicant a bond or recognizance to such 

town or city with surety, to prosecute the application to effect, 

and to comply with and conform to the orders and decrees of the 

court im the premises. 

im. § 2356. Appeal to be preferred, and to suspend action 

Rev. 1888, 88862. on taX. Such applications shall be preferred cases, to be heard, 
unless good cause appear to the contrary, at the first session, by the 
court or by a committee appointed by the court, and the pendency 
of such application shall, subject to the order of the court there- 
upon, suspend action upon the tax against the applicant, but 
shall not suspend proceedings in collecting other taxes. 

§ 2366. Right to enforce payment suspended by appeal but not the running 
of interest. 72 C. 599. Tax voluntarily paid pending appeal cannot be recovered. 
78 C. 673. 



TOWN CLERK — COLU-CTION OF TAXES. 



48 



102 

1878. 



§ 2357. Power of court as to relief and costs. Said 

Rer. 1888, S8«63. court shall havc power to grant such relief as shall to justice and 
equity appertain, upon such terms and in such manner and form 
as appears equitable, and, if the application appears to be without 
probable cause, may tax double or triple costs, as the case shall 
appear to demand; and upon all such applications costs may be 
taxed at the discretion of the couirt. 

§ 2367. Assessment reduced to rule of valuation of assessors. 63 C. 322 : 
65 C. 461. Not necessary for defendant to claim penalty as to costs in his 
answer. 65 C. 456. Stockholders have only a remote interest In realty equitably 
belonging to reinsurance reserve. 75 C. 283. Court acquires jurisdiction, 
though applicant did not appear before board. 77 C. 108. 

§ 2358 will be found on p. 43. 

§§ 2359, 2360 will be found on p. 58. 

Levy and Abatement of Tax— Rate Bill. 

103 § 2361. Taxes laid on last or next list, and payable in 

Rey. i8«8;s8867. Onc ycar. Town, society, school district, and highway taxes shall 
be laid either on the assessment list of the town last before or on 
that next thereafter completed, and be payable within one year 
after the} are laid. 

5 2361. Tax laid in 1850 on assessment list of 1849 held valid. 21 C. 66. 

1^* . x§ ?^?2- Selectmen to make rate bill, when town neg- 

Rev. i888,«88«8. lects tO lay tax. When any town shall neglect to lay necessary 
taxes, its selectmen may make a rate bill upon its list last com- 
pleted for the amount necessary, and cause the same to be col- 
lected as other taxes. 



§ 2363. Correction of clerical error in assessment. io5 

Any clerical omission or mistake in the assessment of taxes niayj^^^^g8g;j3a8, 
be at any time corrected according to the fact by the assessors 
or board of relief, and the tax shall be levied and collected accord- 
ing to such corrected assessment. 

§ 2364 will be found on p. 58. 
§ 2365 will be found on p. 59. 
§ 2366 will be found on p. 57. 

§2388. Abatement of taxes of poor persons. The^^ioo^^^ 

selectmen of towns, the mayor and aldermen of cities, the warden ReT.i888,§aa88. 
and burgesses of boroughs, and the committees of other com- 
munities, may abate the taxes assessed by their respective com- 
munities upon such persons as are poor and unable to pay the 
same; and shall present to each annual meeting of their respective 
communities a list of all persons whose taxes they have abated in 
the preceding year. 



Town Clerk. 



107 



§ 2358. Town clerk to send abstract of tax lists to ^^^ ^^ 

tax commissioner. Penalty. The town clerk of each town Rev^^.8S864 
after said lists have been examined and corrected by the board ot igoslch.si 
relief, shall, on or before the first day of April, annually, transmit ^^' '^ »*• «^- 
to the tax commissioner an abstract of said lists, including the ten 
per centum added by the assessors, made in accordance with blank 
forms which shall be furnished by the tax commissioner on or 
before the first day of January, annually, to the several town 
clerks; and it shall be the duty of the town clerk in making such 
abstract to correct any clerical error which may appear upon the 
corrected tax list aforesaid; and every town clerk who shall neglect 
to transmit such an abstract to the tax commissioner by the time 
aforesaid, shall forfeit fifteen dollars to the state. 

§ 2368. Failure of town clerk to transmit abstract to comptroller (now tax 
commissioner) does not invalidate the lists. 7 C. 556. 



COLLECTION OF TAXES. 
State Taxes. 

§ 2378. How and when payable. When the general as- 108 
sembly shall impose a tax upon the general list of the state last^w.^iw.^ 
made and perfected, the selectmen of each town shall cause the 
amount of tax due therefrom to be paid to the state on or before 
the tenth day of November next ensuing; and, if any town shall 
not pay such tax at such time, the treasurer of the state shall 
issue an execution, returnable in sixty days, against the estate of 



44 



CONNECTICUT TAX LAWS. 



its selectmen for the sum clue, directed to the sheriff of the county 
in which such town is situated. 

§ 8878. Sheriff may depute an inhabitant of town to serve the execution. 
K. 237. 

109 § 2379. Execution against inhabitants of town for 

ii«T.i875,p.iGi, state taxes, if such execution shall he returned unsatisfied, 

ReT. 1888, §8874. the Said trcasuTcr shall forthwith issue an execution, returnable 

in sixty days, for the sum remaining due on said tax, with the 

officer's fees and charges before that time accruing, against the 

estate of the inliabitants of such town, to be directed as aforesaid. 



§ 8379. Execution may be levied upon property of an inhabitant of the 
town. 3 D. 159; 16 C. 379. 



110 

Rev. 1876, p. 161, 



§ 2380. Reimbursement of such inhabitants by the 

|8. ' town. When any estate shall be taken on an execution issued for 
,§887 . ^^^ collection of a state tax due from any town, any justice of the 
peace of an adjoining town, on application of the owner, shall 
appoint three disinterested electors of such adjoining town to 
appraise such estate; and its appraised value, if sold on such 
execution, shall be paid to such owner by the town from which 
such taxes were due. with such further damages as shall be ju«t 
and reasonable. 



Collector, 



111 

1861, 1868. 



§ 2381. Collectors, rate bills, and warrants. When any 

iUT!i8iB8,'|M76. community, authorized to raise money by taxation, shall lay a 
tax, it shall appoint a collector thereof; and the selectmen of 
towns, and the committees of other communities, except as other- 
wise specially provided by law, shall make out and sign rate bills, 
containing the proportion which each individual is to pay, ac- 
cording to the assessment list; and any justice of the peace, on 
their application, or that of their successors in office, shall issue 
a warrant for the collection of any sums due on such rate bills. 

§ 8381. Selectmen liable for naaking out rate bill on illegal and void assess- 
ment and causing warrant to be issued thereon. 7 C. 550 ; see 47 C. 485. Action 
for money had and received, when appropriate remedy. 10 C. 127. Warrant 
unaccompanied by a duly signed rate bill a dead letter. 10 C. 147 ; 30 G. 395. 
Justice signing a warrant based on rate bill valid on its face not liable 
though tax illegally imposed. 11 C. 472. Rate bill and warrant need not specify 
list on which tax laid if appearing in the vote to which they refer. 15 C. 454. 
Tax legally laid and assessed but collected by invalid proceedings not recoverable 
of town. 30 C. 394. Land sold on void tax warrant based on valid assessment 
not decreed to be reconveyed without indemnifying purchaser. 30 C. 404. 
Owner of bank stock sold for illegal tax, who buys the same knowing the facts, 
cannot recover of the town. 32 C. 546. 



112 



§ 2382. Collectors to give bonds. Every collector of 
Bev. i^'$8877. t^^^s shall, before he receives any such warrant, give to the com- 



45 

COLLECTION OF TAXiiS. ^^ 

xnunity of which he is collector, a bond with surety to the ac- 
ceptance of the selectmen, committee, or authority signing the 
rate bill, for the faithful discharge of his duties. 

8 2382. sureties liable for money received by the collector though there 
were no legal assessments or tax warrants. 47 C. 77. Collector cannot, on suU 
for money collected, set off claim for salary for other years. 51 C. 171. 

§ 2383. Collector's tax book open to public inspection, ii^s 

Penalty The tax book of any collector of town, city, borough, or r^v. 1888, saans. 
school district, taxes shall be at all reasonable times open to the 
inspection of any taxpayer, and to any auditor of public accounts 
of such town, city, borough, or school district. Any collector 
who shall, after request, refuse to exhibit his tax book as aforesaid, 
shall forfeit the sum of one hundred dollars to such town, city, 
borough, or school district, and such penalty may be recovered by 
an action on such collector's official bond. 

§ 2384. Proceedings against negligent collectors, if ii4 

any collector of taxes shall fail to collect and pay the same withm ^^^ /5Ss3»t». 
the time limited by the community imposing such tax, any justice 
of the peace, on application of its selectmen or committee, shall 
grant an execution against the body and estate of such collector, 
of the same form, and to be levied in the same manner, as execu- 
tions in civil actions. 

§ 2884. Collector in default committed to jail without trial. 65 C. 30. 

§ 2385. When new collector may be appointed, if any iis 

collector shall refuse to receive the rate bill, or to give the bond r^^ iS^'|;«80. 
required by law, or to collect and pay the tax within the time 
limited, and shall deliver up his rate bill, the selectmen or com- 
mittee of the community may depute some person te collect the 
sums due on such rate bill, who shall give bond as prescribed in 
§ 2382. 

§ 2386. Negligent collector, how removed, if any col- iw 

lecter of taxes shall neglect to perform the duties of his appoint- Rev. i888,*f388i. 
ment, any judge of the superior court, on written application of 
the selectmen of the town, the mayor and aldermen of the city, 
the warden and burgesses of the borough, or the committee of the 
community, which laid the texes, and upon due notice and hear- 
ing, mav remove him from office. 



1849, 



46 



CONNECTICUT TAX LAWS. 



117 § 2387. Representatives of dead collector may complete 

Rev. «S*'s3882. collection. When any collector shall, after having settled his 
rate bill with the proper officers, die before completing the collection 
of the tax, his executor or administrator may. within six years 
after his decease, recover the amount uncollected from those liable 
to pay the same, with interest thereon. 
§ 2388 will be found on p. 43. 

]^ § 2389. Salaried collector not to collect after his term. 

Bw. i888,'s8884. All towu and city collectors whose compensation is fixed by a 
salary, and not by a rate of commission, shall, during their terms 
of office, have authority to collect all taxes due the towns and cities 
of which they are collectors, they having proper warrants therefor, 
and may execute such warrants in any town; and upon the ex- 
piration of their terms of office, the rate bills not fully collected 
shall be delivered to their immediate successors in said offices re- 
spectively. 

§ 2389. Coll«ctor paid by salary is bound to deliver over his rate bill to 
bis successor, though the latter had not given bond. 47 C. 340. 

jj^^j^ § 2390. Collector on commission may collect after his 

Ber. ices. 18886. year. Deputies. Collectors paid by commission may execute 
1899, ch. 208. |.j^^. J. ^^ warrants in any town at any time, though after the ex- 
piration of the year limited for the collection of the tax; and all 
collectors shall have the same powers as sheriffs in executing their 
office, and may when authorized so to do by the selectmen, or 
mayors of cities in towns where the powers of selectmen are limited 
to the duties prescribed by the constitution, depute in writing any 
sheriff, deputy sheriff, or constable for the service of warrants for 
the collection of any poll or military commutation taxes, or taxes 
assessed on personal property only; and the officer so deputed 
shall have all the powers of the tax collector regarding the taxes 
so committed to him for collection. 

§ 2390. Collector may collect under his rate bill after year for which ap- 
pointed, though another tax laid and collector appointed. 10 C. 146. Liable 
for levying on property in one town and posting and selling it in another. 11 
C. 472. Tax illegally assessed paid under compulsion may be recorered. 24 
C. 89 : 30 C. 395 ; 35 C. 563. If inseparable portion of assessment is illegal, 
the whole Is Illegal. 36 C. 573. Mandamus lies against negligent collector, 
notwithstanding there is a remedy on the bond or by execution. 48 C. 145. 
Running of interest not suspended by appeal from board of relief. 72 C. 599. 

120 § 2391. Notice that taxes are due. Interest on unpaid 

^**^iS«:^*"' taxes. Every collector of town taxes shall, except as otherwise 
Rev. 1888, $8886. specially provided by law, publish a notice of the time and place 



47 



COLLEUnON OF TAXES. 

at which he will receive them, by advertising in a newspaper pub- 
lished in the county at least once a week for three successive weeks 
next preceding the time in such notice appointed, and by posting 
on a signpost in his town at least three weeks before said time; 
and collectors of other taxes shall appoint a time and place for 
receiving the same, and give reasonable notice thereof; and if 
any tax laid by any town, city, borough, or school district, except 
as otherwise specially provided by law, shall remain unpaid for 
one month, after the same shall become due and payable, interest 
at the rate of nine per cent, shall be charged from the time when 
such tax becomes due until the same shall be paid, which shall be 
collectible as a part of said tax; and said collectors shall keep 
an accurate and separate account of all such additions, and the 
time when the same may be received, and shall pay over the same 
as a part of said tax. 



§ 2392. School fund mortgage talces precedence of tax 121 

lien. No tax assessed upon property mortgaged to the state of ^^^ /^'jssw. 
Connecticut to secure a loan from the school fund, shall be a lien 
upon said property which shall take precedence of such mortgage 
or mortgages thereon. 



§ 2393. When taxes become due. Taxes shall become 
due on the first day on which the collector thereof, according to 
the terms of the notice given by him, is ready to receive them. 



122 

1887. 
Rev. 1888, §3888. 



§ 2394. Collector's demands. Levy on chattels, realty, 12a 

or body, if any person shall fail to pay any tax, the collector J^j^jjgg; 

shall, if such person be a resident of the town wherein the tax^'**'**-^*'^- 

is laid, make demand of him therefor, or leave written demand at 

his usual place of abode. If such person be not a resident of the 

town, the collector shall make demand of him therefor, or deposit 

in some post office in said town a written demand for said tax, 

postage prepaid, addressed to such person at his last known place - 

of residence. After demand shall have been made in the manner 

above provided, the collector may levy for said tax on any taxable 

goods and chattels of such person, and post and sell them in the 

manner provided in case of executions; but if no such goods or 

chattels belonging to such person can be found after reasonable 

search by the collector, he may enforce by levy and sale any lien 

^pon real estate for said taxes, or he may levy upon and sell such 

interest of the person in any real estate as exists at the date of 



48 ' COXNECTICUT TAX LAWS. 

the4evy, or he may levy on the body of such person and commit 
him to jail, there to remain until he shall pay such tax and the 
legal costs, or be discharged in due course of law. 

§ 8394. Demand necessary before levy, but not to make the tax due. 30 C. 
395. Injunction will be granted against collection of taxes for imperious 
reasons only. 39 C. 401 ; 42 C. 30 ; 46 C. 243 ; see 47 C. 294. One whose duty 
it is to pay a tax cannot purchase property on sale for the tax. 46 C. 513 ; 48 
C. 395. Officer liable for imprisoning one to compel payment of an amount which 
includes illegal fees. 50 C. 78. Hay produced during season next preceding 
listing is not liable to seizure. 79 C. 295. 

124 § 2395. Collection of poll and military taxes by im- 

iSslchiw! priSOnment. when any person shall neglect or refuse to pay 
1907, ch. .50. ajiy poll Qj. military tax assessed against him, after payment of the 
same shall have been legally demanded, the tax collector of the 
town to which said tax is due, and who is authorized to collect said 
tax, may, at any time within three years after said tax shall be- 
come due, prefer his complaint to any justice of the peace residing 
in said town, or to any city, town, or borough court established 
within said town, alleging the nonpayment of said tax, and such 
justice of the peace, or court, shall thereupon cause such delin- 
quent taxpayer to be arrested and brought before such justice 
or court. Such justice or court shall thereupon hear and deter- 
mine such case, and, if no proper or sufficient reason is shown by 
said delinquent taxpayer why said tax has not been paid, shall 
order the accused to stand committed to the jail or workhouse in 
the county until such tax, with the interest thereon and all costs 
of the proceedings, shall be paid. Any person committed to jail 
under the provisions of this section shall be required to do such 
work as his physical condition may allow, and shall be discharged 
when his labor at the rate of one dollar a day shall amount to said 
tax and costs; and thereupon the county commissioners shall pay 
to the tax collector of the municipality from which the delinquent 
was committed the amount of said tax. There shall be allowed 
each tax collector, for services in causing the arrest of such de- 
linquent taxpayer, two dollars, and the court and officers' fees 
shall be the same as in criminal cases; and the delinquent shall 
pay two dollars and twenty-five cents board for each week of his 
commitment. All of the foregoing expenses shall be taxed as a 
part of the costs against such delinquent taxpayer. The fore- 
going provisions shall apply to the collection of all poll and 
military taxes now due and unpaid. 

§§ 2396-2407 will be found on pp. 50-50. 



Rev 



125 § 2408. Town collectors to account and pay over 

I'lsss^sJloa nionthly. Every collector of town taxes shall, on or before the 
fifth day of every month, pay to the town treasurer all moneys 



COLLECTION OF TAXES. ^^ 

collected by him previous to the first day of that month, as taxes 
and interest thereon, and shall at the same time deliver to said 
treasurer a complete list of the names of the persons from whom 
said moneys were collected, stating therein the amount of principal 
and interest paid by each person named on said list, and the time 
of such payment. 

s 2409. List of taxpayers to be kept until settlement i^e 

with collector. All town treasurers shall preserve all said lists ^^^^ jg^^j,^ 

so delivered to them until the next annual audit and settlement of 

their accounts with their respective towns, and then deliver the 

said lists to the selectmen, who shall keep them until the accounts 

of the collector delivering the same are finally settled with the 

town. 

§ 2410. Collector neglecting to deliver money and lists 127 

forfeits fees, if the collector of any town shall retain said r^,. ig^/^jgofi. 
moneys or lists, or neglect to pay said moneys or deliver said lists, 
as above required, he shall thereby forfeit his fees for collecting 
said moneys, and the treasurer shall forthwith inform the select- 
men of such town, in writing, of such retention or neglect, and 
said selectmen shall enforce said forfeiture. 

§ 2411. Penalty for violating preceding three sections. 1^ 

Every person violating any of the provisions of §§ 2408, 2409, and Rev.i888.«3>3«. 
2410 shall forfeit to the town where such violation occurs the sum 
of one hundred dollars; provided that said sections shall not 
apply to towns where there may be in force any special and local 
system or method, provided by law, for the collection of taxes. 

§ 2412. Form of tax warrant. Warrants for the collec- J129^ 
tion of taxes may be in the following form: Rev.i888,f«or. 

To A. B., collector of taxes of the (here insert the name 

of the community laying the tax) , in the county of . 

greeting: By authority of the state of Connecticut, you are 
hereby commanded forthwith to collect of each person named 
in the annexed list his proportion of the same, as therein 
stated, being a tax laid by (name of community), on the 

. day of ^ A. D. 19—. And you are to 

pay the amount of said tax, less abatements, and less taxes the 
lien for which has been continued by certificate, to the treas- 
urer of said (name of the community), on or before the 

— day of . A. D. 19—. And if any - 

person fails to pay his proportion of said tax, upon demand. 



so CONNECTICUT TAX LAWS. 

you are to levy upon his goods and chattels, and dispose of the 
same as the law directs; and after satisfying said tax and the 
lawful charges, return the surplus, if any, to him; and if such 
goods and chattels do not come to your knowledge, you are to 
levy upon his real estate, and sell enough thereof to pay his 
tax and the costs of levy, and give to the purchaser a deed 
thereof, or take the body of said person, and him commit unto 
the keeper of the jail of said county within the prison, who 
is hereby commanded to receive and safely keep him until 
he shall pay said sum, together with your fees, or be discharged 

in due course of law. Dated at this 

day of , A. D. 19—. 

A. B., Justice of the Peace. 

§ 2412. The form given need not be strictly pursued. 50 C. 81. 

§ 2413 will be found on p. 57. 
§ 2414 will be found on p. 58. 

liiens and Sales. 

130 § 2396. Tax lien. Its degree of precedence. How en- 

^^ ilU: ^^^' forced. The interest of any person in any item of real estate, 
Rev. 1888. §3890. which is legally set in his tax list, shaU be subject to a lien for 
that part of his taxes which is laid upon the valuation of said 
interest, as found in said list when finally completed. Said lien 
shall exist from the first day of October in the year previous to 
that in which said taxes become due until one year after said taxes 
become due, and, during such existence, shall take precedence of 
all transfers and incumbrances, in any wise affecting said interest 
in said item, or any part of it, which become matters of record 
after said first day of October. As to mortgages, attachments, 
and liens, which become matters of record before said first day of 
October, said taji lien shall take precedence only of those which pur- 
port' to cover or affect said interest in the whole of said item. 
Said lien, while it exists as above and before it is continued by 
certificate, may be enforced by levy and sale completed before its 
expiration. J^o sale of real estate for taxes, or foreclosure of any 
tax lien, shall divest the estate sold of any existing lien for othor 
taxes. 

§ 2896, Tax paid by mortgagee to protect the estate a charge on the land. 
14 C. 32. Voluntary payment of tax not recoverable. 24 C. 88 ; 30 C. 395 : 
47 C. 294 ; 51 C. 259. Under former statute, lien was good for all owner's taxes 
both on realty and personalty and took precedence of pre-existing mortgage, not- 
withstanding owner had other property subject to levy. 48 C. 243. Foreclosure, 
after title has become absolute, is a "transfer." 46 C. 243. Owner of equity 
of redemption acquires no title, by purchase at tax sale, against mortgagee. 48 
C. 895. Land is not rightly listed or liened in name of agent. 59 C. 423 Lien 
Is independent of demand for, or attempt to collect, the tax. 59 C. 621. Land 
now subject to lien only for tax on itself. 60 C. 117. This section simply fixes 
a time beyond which tax lien shall not have precedence over other liens 68 C 
294. Pull tax on three pieces of land not collectible by foreclosing lien on two 
pieces. 74 C. 94. 



COLLECIJON OF TAXKS. 



51 



Tax liens in New Haven; existence and precedence. The ^^^i3i^ 

lien for taxes provided by section 2396 of the general statutes shall, ,907, ch. 74. ^. 
as to real estate situated within the town of New Haven, exist 
from the first day of June in the year previous to that in which '" *f*fit^*^ 
such taxes become due, and the precedence of such lien shall be 
determined as of the first day of June and not of the first day of 
October, but in all other respects as provided in said section. 

§ 2397. Foreclosure of tax liens. Jurisdiction. The tax isa 

collector of any town, city, borough, or school district, and the uev. i888,'^i. 
chairmen of other communities, may bring suit for the foreclosure ^«»^ci>.v.i. 
of tax liens in the name of the community by which the tax was 
laid, and all communities having tax liens upon the same piece 
of land may join in one complaint for the foreclosure of the same, 
in which case the amount of the largest tax shall determine the 
jurisdiction of the court, and the court having jurisdiction may 
limit a time for redemption, or order the sale of the property, or 
pass such other decree as it shall judge proper. 

§ 2397. Tax debt is recoverable only from party against whom it is assessed, 
or his immediate representatives. 74 C. 683. 

§ 2398. Sale of equity or particular estate under tax vss 

levy. In selling, under the levy of a tax warrant, the equity of Kel'^IW,^!*! 

redemption, or interest for life or years, which any person has in 

any real or personal estate, in case it is unnecessary to sell the 

whole thereof, an undivided portion shall be sold, unless it be an 

interest for a term of years, in which case the sale shall be of 

the whole interest for a definite portion of said term. 

§ 2399. Mode of selling land for taxes, when a collector i:m 

shaU lew a tax warrant on real estate, he shall prepare duplicate Jg^; ^^;^, 
I notices thereof, containing the name of the taxpayer, the amount !»*«•> c^. 44. 
of the tax, a description of the property levied upon, and the time 
I and place of sale, one of which he shall post on that signpost in 
the town where the land to be sold is situated, which is nearest to 
hiid land, and the other he shall file in the town clerk's office of 
I said town, which posting and filing shall be done not more than 
I ten and not less than nine weeks before the time of sale, and shall 
«'<instituto a legal levy of said warrant upon the real estate therein 
[referred to. He shall also publish a similar notice for three suc- 
cessive weeks, at least once a week, in a newspaper published in 
said town, if any there be ; otherwise in a newspaper published in 
the counly, beginning not more than ten and not less than nine 
k^eks before the time of sale. He shall also send by mail, posta.sre 



1 



I 



62 COXKECTICUT TAX LAWS. 

prepaid, to the delinquent taxpayer and to each mortgagee, lien 
holder, and other record incumbrancer, whose interest in said prop- 
erty will be affected by said sale, a similar notice at least four 
weeks before said sale, addressed to his place of residence, if known 
to the collector, otherwise to his place of residence as given in the . 
records of said town. Said collector, if he deem it desirable, may ' 
adjourn said sale from time to time by causing public notice of 
such adjournment and the time and place of such adjourned sale 
to be given at the time and place mentioned in said notices. At 
the time and place mentioned in said notices, or, if said sale be 
adjourned, at the time and place specified at the time of adjourn- 
ment as aforesaid, said collector shall sell at public auction enough 
of said estate to pay the taxes with the interest allowed by law 
and his fees, and within one week after such sale shall execute 
a deed thereof to the purchaser and lodge the same in the office 
of the town clerk of said town, where it shall remain unrecorded one 
year from the date of such sale, and if the delinquent taxpayer or 
any person interested in the estate shall within such time pay or 
tender to the purchaser the amount paid by him, with twelve per 
cent, interest, such deed shall be delivered to the person paying or 
tendering the money who, if not the person whose primary duty 
it was to pay the tax, shall have a claim against the person whose 
primary duty as between themselves it was to pay said tax for 
the amount so paid, and may add the same to any claim for which 
he has security upon the premises sold. If the purchase money and 
interest shall not be paid within said year, the deed shall be re- 
corded and have full effect. 

§ 2399. Several collectors cannot join in one deed lands sold by them 
severally. 2 R. 437. Under revision of 1821, notice to taxpayer before making 
distress unnecessary, and a demand of personal property before taking real estate 
unnecessary. 7 C. 505 ; see 30 C. 401. Time within which deed should be exe- 
cuted. 7 C. 505. Demand not necessary to make tax due but a prerequisite of 
a levy. 30 C. 401. No equitable ground for reconveyance, where land legally 
assessed is sold under a void warrant, without indemnifying the purchaser. 30 
C, 404. One whose duty requires him to pay a tax cannot be a purchaser of the 
property when sold for the tax. 46 C. 513; 48 C. 395. Collector must sell by 
metes and bounds unless tax debtor's interest is an undivided one; and the sale 
must be conducted in the fairest manner. 47 C. 190. 

136 § 1018. Tax warrant sale. Injunction; adjournment. 

R^v^MBsSm When any temporary injunction shall be granted to restrain a sale 
on execution or tax warrant, the injunction order may direct thc^ 
levying officer to adjourn the sale in such manner and for such 
time as the order may prescribe ; and if no such direction be given, 
said officer, nevertheless, may adjourn the sale, from time to time, 
while the injunction remains in force; and while such sale shall 
be so adjourned, the lien created by the levy shall remain in force. 



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COLUiCTlON OF TAXES. 



68 



§ 2400. Form of collector's deed. The deed given by any 136 

Rev. 1888, S88M. 



collector for real estate sold by him for taxes shall be in substance iwr 



in the form following: 

Know all men by these presents, that, whereas the (here 

insert the name of the community) did on the day of 

: , 19 — , lay a tax of mills on the dollar on 

its grand list next to be (or last) perfected, a rate bill for 
which, and for a military commutation and poll tax (if such 
be the fact), in all respects made out according to law with a 
warrant thereto attached, was placed in my hands, 1 being 
the duly appointed and qualified collector thereof, for collec- 
tion, which tax became due on the dav of , 

19 — ; and, whereas A. B., upon demand made, neglected and 
refused to pay the tax set opposite his name in said rate bill, 

and thereupon, on the day of , 19 — , I 

levied upon the parcel of real estate hereinafter described for 
that portion of said tax which was assessed thereon, to wit: 

.$ an(j accrued interest (or if the levy was for the 

whole tax, for the amount of said tax, to wit : $ and 

accrued interest) and gave due notice thereof to said taxpayer 

and to as by law provided, which real estate so levied 

upon is situated in and bounded , and on 

the day of , 19 — , no one having previously 

tendered me said tax with interest and my fees, in pursuance 
of said levy, and in accordance with the terms of said notices, 
I sold at public auction the whole of (or the following i>ortion 

of) said real estate of (to wit) to C. D., inasmuch 

as no one offered to take any less thereof for the amount due, 

for the sum of $ , being the amount of the ta.\ levied 

for, with interest, and my fees. Xow, therefore, in considera- 
tion of the premises, and of said sum of money, received to 
my full satisfaction, of said C. D., I hereby bargain and sell 
unto him the premises last above described, with the appurten- 
ances, to have and to hold the same to him and his heirs for- 
ever. And, also, T, the said collector, do by these presents 
bind myself and my heirs, forever, to warrant and defend the 
above granted and bargained premises to the said grantee, his 
heirs and assigns, against all claims and demands arising 
from any necessarv^ act omitted or unlawful act done by me in 
connection with the aforesaid levy or sale which impairs the 
same. In witness whereof I have hereunto set mv hand and 

s^l this day of , 19—. 

Signed, sealed, and delivered E. F., (Seal), 

in presence of Collector as aforesaid. 

(Usual form of acknowledgment.) 



i 



1 



o4 



COXXKCTICUT TAX LAWS. 



137 §2401. Collector's deed as evidence, irregularities. 

KeT.i8w;i38{e. Penalty. Any deed, or the certified copy of the record of any 
deed, purporting to be executed by a tax collector and similar, or, 
mutatis mutandis, in substance similar, to the above, shall be prima 
facie evidence of a valid and unincumbered title in the grantee 
to the premises therein purported to be conveyed, and of the 
existence and regularity of all votes and acts necessary to the 
validity of the tax therein referred to, as the same was assessed, 
and of the levy and sale therefor, and no tax collector shall be 
required to make return upon his warrant of his doings thereunder. 
No act done or omitted, relative to the assessment or collection of 
a tax, including everything connected therewith, after the vote 
of the community laying the same, up to and including the final 
collection thereof or sale of property therefor, shall in any way 
affect or impair the validity of such tax as assessed, collected, or 
sought to be collected, or the validity of said sale, unless the person 
contesting such validity shall show that such act done or omitted 
caused said tax to be greater than it would have been had a tax of 
the same per cent, in favor of said community been in all respects 
'legally assessed ap:ainst the taxpayer, or did or would have put him 
to a greater expense in redeeming the property sold than if the 
same had been sold in all respects according to law, or that the 
collector neglected to mail the notice by law required to him, or 
to those with whom he is in privity of title, and who have a right 
to notice of such sale, and that he or they in fact did not know of 
such sale within one year after it was made; provided, said prop- 
erty was by law liable to be sold to satisfy said tax ; but the fact 
that the collector charged or received illegal fees upon such sale 
shall in no wise impair its validity, unless the person contesting 
it shall show that the taxpayer or some one interested in the prop- 
erty sold tendered the lawful tax, interest, and fees to the collector, 
before such sale, or the purchase money with interest, less the ex- 
cessive fees, to the purchaser within one year after it was made. 

138 § 2402. Penalty for official misconduct. Every assessor, 

R«¥.iS,'§88»5. member of the board of relief, selectman, committee, or collector, 
who shall do any unlawful act, or omit to do any necessary act 
connected with the levy, assessment, or collection of any tax, shall 
forfeit Mty dollars to the person aggrieved thereby, to be collected 
by such person in an action on this statute, and every collector who 
shall charge or receive any illegal fees shall, in addition to said 
sum of fifty dollars, also forfeit double the amount of such illegal 
fees to the person aggrieved to be collected as aforesaid. 



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COLLECTION OF TAXES. 



55 



§ 2403. Continuance of tax lien by certificate. Dis- ^^^ 

charge of same. The tax collector of any town, city, borough, Jg^iagfjigS 
or sdiool district, and the chairman of the committee of other jqJ*Jj^®^^j^ 
communities, may continue any tax lien upon any real estate byiw^i*** i^^t* 
causing to be recorded in the land records of the town in which 
the real estate is situated, within the first year after the tax be- 
comes due, his certificate, describing the real estate, the amount 
of the tax, and the time when it became due; and thereupon such 
tax, with the interest thereon at seven per centum per annum in lieu 
of nine per centum, shall remain a lien upon such real estate from 
the recording of such certificate, until paid; and any tax lien 
so continued, when the tax has been paid, may be discharged by 
a certificate of the then collector of taxes recorded in such land 
records. 

§ 2403. Certificate for tax assessed on building alone not Invalid for includ- 
ing land also. 51 C. 259. Certificate must give data showing correct amount 
of tax itself. 67 C. 528. Liens for ordinary taxes hold until discharged by pay- 
ment. 79 C. 40. Under former statute, foreclosure of municipal assessment liens 
not affected by five-year limitation for bringing suit. 79 C. 41. 

Notice of continuance of tax lien by certificate. Other ^^^ 

notices. Whenever any collector of town taxes shall file with the Sorldi^Sa 
town clerk his certificate for the purpose of continuing the lien of 
any tax upon real estate, it shall be his duty at the same time, or 
within thirty days thereafter, to give notice to the person in whose 
name such property appears of record, that such certificate has been 
filed, which notice shall contain a statement of the original amount 
of such tax, and if the person to whom such notice is sent is not the 
person against whom said tax was assessed, such notice shall con- 
tain the name of the person against whom said tax was assessed. 
The foregoing notice shall not be required in cases where the 
collector, within thirty days prior to the filing of such certificate, 
has given notice to the person who appears of record to be the 
owner of his intention to file such certificate of lien. The notices 
required herein shall not take the place of other notices now re- 
quired by law, nor shall a failure to give the notices required by 
this act invalidate the collection of the taxes or the certificate of 
lien. 

§ 2404. Fees relative to tax liens. The fee of town clerks i4i 

for recording a tax lien shall be twentv-five cents, in addition ton^^ 
which sum there shall be allowed in favor of the municipality 
filing} such lien the sum of fifty cents, making a total of seventy- 
five cents, which shall be collected in addition to the tax so 



1881 
1888, 



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CONNECTICUT TAX LAWS. 



secured; but nothing in this section, § 2394, or §§ 2396 to 2403, 
both inclusive, shall affect any municipality or community for 
which special provision has been made by statute. 

§ 2404. Exception of municipalities and communities under special statutory 
provisions construed. 60 C. 119. 

142 § 2405. Collector not to sell land without notice to in- 

Rei%8^ CUmbrancerS. No collector of taxes shall levy upon and sell 
under his warrant any real estate which is subject to a mortgage, 
lien, or other incumbrance appearing of record at the time of such 
levy, unless he shall have sent by mail, postage prepaid, a written 
notice directed to the holder of every such mortgage, lien, or 
incumbrance, at least four weeks before such sale, in manner and 
form as specified in § 2399. 

§ 2405. This section does not affect the rule that one whose duty it is to 
pay the tax cannot buy the property at the tax sale. 48 C. 395. 

143 § 2406. Relief from levy on body by taking poor debtor's 

Rev.iW5,p.iw,Q^^|^^ When any person, committed to jail by the collector for 
Rev. 1888.; §8000. the nonpayment of any tax, except poll and military taxes, shall 
be poor and unable to pay it, he may apply to take the poor 
debtor's oath, giving the requisite notice to the mayor, warden, 
or one of the selectmen or committee, of the community laying such 
tax; and if admitted to take such oath, the community shall pay 
such collector the amount of the tax, and the costs occasioned by 
the commitment therefor, if made within eight months after the 
time when such tax became payable. 

144 § 2407. Taxes may be collected by suit, au taxes, prop- 

Bey.i^^,*i890i.erly assesscd, shall become a debt due from the person, persons, 
i«oi ch. ilM3.\)r corporation, against whom they are respectively assessed, to 
the city, town, district, or community in whose favor they are 
assessed, and may be, in addition to the other remedies provided 
by law, recovered by any proper action, in the name of the com- 
munity in whose favor they are assessed ; but the bringing of an 
action under this section shall in no way whatsoever affect the 
life of the lien given under section 2403, or the right to bring 
action of foreclosure under the same ; provided, that a substantial 
recovery by either of such remedies shall bar a recovery by any 
other remedy. 

S 84W. statute gives a simple remedy and dispenses with prolixity in plead- 
ing. 58 C. 526. Special provision as to collection does not exclude general statu- 
tory provisions. 60 C. 117. Action by sUte against railroad company for taxes, 
warranted by usage if not by this section. 60 C. 334; 70 C. 602. Death of 
collector for both town and city of Hartford. 66 C. 294. Assessments of benefits 
not within the law authorizing collection of interest on unpaid taxes. 67 C. 162. 
Tax on whole piece may be recovered by foreclosure of lien as to wife's ha« 
interest. 79 C. 633. 



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TAX COMMISSIONER. 



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§ 2366. Collector to report to town clerk mistakes in 

assessment. The colloetor of town taxes in any town shall re- ^^ ^ggg jgg^ 

port to the ix)wn clerk all property liable to assessment therein 

which is not assessed or is assessed to wrong parties, as soon as 

such fact shall come to his knowledge, and the town clerk sliall 

make a proper memorandum thereof, to be kept in his office for 

the use of the board of assessors of such town. 



TAX COMMISSIONER. 

Appointment, Duties and Powers. 

§ 2413. Appointment and duties of tax commissioner. 

The governor shall, on or before the first day of June, 1905, and 
quadrennially thereafter, nominate, and, with the advice and con- 
sent of the senate, appoint, a tax commissioner, who shall hold 
office for four years from the first day of July in the year in which 
he is appointed, unless sooner removed by the governor for cause; 
and the governor shall fill any vacancy occurring during said term 
for the unexpired portion thereof. The comptroller shall provide 
and furnish a suitable room in the capitol for said tax commis- 
sioner, and provide him with necessary books, blanks, and station- 
ery. Said tax commissioner shall, before entering upon the duties 
of his office, take the oath by law provided for executive and 
judicial officers; and in the performance of his duties he shall 
have power to administer oaths to any person. Said tax com- 
missioner shall visit the towns in this state and inquire into the 
manner in which the laws relating to listing and assessing property 
taxable therein are executed by the assessors and boards of relief, 
and whether all persons and property taxable in such towns are, 
in fact, justly assessed and taxed, and whether all taxes which are 
due and collectible are, in fact, collected; and for the purpose of 
such inquiry he shall have power to summon any persons in such 
towns before him, and examine them under oath, and to compel 
the attendance of any such witnesses, and the production of books 
and papers, by suitable process. No such witness shall be excused 
from testifying or from producing books or papers on the ground 
that such testimony or the production of such books or papers 
will tend to incriminate him, but such evidence or production of 
books or papers shall not be used in any criminal proceedings 
against him. If any person disobeys such process, or, having ap- 
peared in obedience thereto, refuses to answer any question put 
to him by said commissioner, said commissioner may apply in 
writing to any judge of the superior court, setting forth such 
disobedience to process or refusal to answer, and said judge shall 



14B 

1901. ch. fl 



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C'ONNECTICDT TAX LAWS. 



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thereupon cause such person to come before him and shall inquire 
into the facts set forth in such application, and may thereupon 
commit such person to jail until he shall comply with the pro- 
visions of this section. 

147 § 2414. Member of board of equalization. Reports. 

woi.ch. m. ^jji^j tax commissioner shall be a member of the board of equaliza- 
tion, and shall annually report to said board the result of his 
official inquiries. He shall also make a biennial report to the 
governor, in which he shall mention any imperfections in the laws 
as to taxation, or in their execution, which he may think proper 
to bring to the notice of the general assembly, and from time to 
time may suggest any further statutory provisions which he may 
deem desirable. All fees of witnesses, or for the service of svb- 
pcma or capias issued by said commissioner, or by a judge of the 
superior court, upon the application of said commissioner, shall 
be paid by him and allowed him as part of his incidental expenses. 

148 § 2359. Board of equalization. Its constitution and 

^*'*w»j5 powers. The treasurer, comptroller, and tax commissioner shall 
lir, ch. 180. ' constitute a board of equalization, and shall meet annually, on the 
iSS;?J.'S». second Tuesday of April, and equalize and adjust the asseBsment 
list of each town by adding to or deducting from its list or any 
part thereof, such amount as in their judgment may be necessary 
to raise or lower the list of any town to the actual cash value of 
the property therein contained, and said lists, after they have been 
so equalized and adjusted, shall constitute the general list of the 
state, upon which state and county taxes shall be imposed. The 
deputy treasurer shall be, ex officio, the clerk of said board. 



1861. equalization, if the board of equalization shall add to or deduct 
**iMBfch.^' from the list of any town, the tax commissioner shall, on or before 
i9OT,ch.204,si.^^^ tenth day of June, annually, give notice thereof to the town 
clerk of such town, who shall thereupon add to or deduct from 
said list such amount as may have been added or deducted by 
said board; and state and county taxes shall be levied and col- 
lected on such list thus added to or reduced. 



150 

1879. 



§ 2364. Quadrennial return of municipal debt and ex- 
penditure. Penalty. The treasurer of every county, city, 
"Soi^.^' borough, and town shall, on the second Monday of October, 1908, 
n»7,ch.jo4,«.g^^ in everv' fourth year thereafter, make and return to the tax 
commissioner a clear and accurate statement, under oath, of all 
the items constitutinsr the particulars of the total indebtedness of 



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such county, city, borough, or town, on the tirst day of October 
next preceding such return; the purpose and object for, and the 
year in which such indebtedness was incurred ; the form in which 
the same exists, and when payable ; the amount actually raised by 
such corporation during the year next preceding said first day of 
October, by taxation and by loan, and the amount actually ex- 
jjended during said period for interest, roads, paupers, salaries, 
schools, police and fire departments, and the rate per centum of 
taxes laid during said period, and such additional information 
re^rding the same as the tax commissioner may require. Every 
such officer, who shall fail to make and return such statement 
within one month after the time limited herein, shall forfeit to 
the state one hundred dollars. 

§ 2365. Tax commissioner to furnish blanks, and pub- 151 

tish returns. The tax commissioner shall, on or before the first ^^ ^gjw^, 

day of September, 1904, and in every fourth year thereafter, iwi, ch. afcTst 

furnish to said officers printed blanks, adapted to such returns, 

and shall without delay publish said returns, so as to exhibit the 

same by counties, and show their several aggregates, and send one 

copy thereof to the town clerk of every town, the mayor of every 

city, and the warden of every borough. Said returns shall be 

kept on file in the office of such officer and at all times open to 

public inspection. 

Taxing officers to report to tax commissioner. Penalty. 152 

The tax commissioner shall, annually, cause to be prepared by the ^^^^ ^^ 
officers of the several towns, cities, and borouglis having in charge 
the assessment, collection, or receipt of taxes, complete statements 
relating to said matters of taxation during the preceding year, 
such statements to be made upon printed blanks to be prepared and 
furnished by the tax commissioner to all such officers at least thirty 
days before the date prescribed by said tax commissioner for the 
filing of said statements. Any person, officer, or board of officers 
who shall neglect to file a true and correct report in the office of 
the tax commissioner at the time and in the form required by 
said tax commissioner or who, in making and filing such report, 
includes therein any wilful misstatement shall forfeit fifteen dol- 
lars to the state. 

Report by tax commissioner to board of equalization. 153 

The tax commissioner shall, in addition to any other reports re- pubUcActa, 
quired by law to be made by him, annually collate and prepare, 
from the reports provided for in section two and such other in- 



60 



CONNECTICUT TAX LAWS. 

formation as he may obtain, statistics concerning the assessment 
and collection of taxes during the preceding year, and report the 
same to the board of equalization ; and said tax commissioner shall, 
annually, cause to be printed so much of the report herein pro- 
vided for as will show the methods and manner of the assessment 
and collection of taxes and the amount of such taxes levied and 
collected in the several towns, cities, and boroughs. 



COUNTIES. 



^^* § 1752. County taxes, how laid and collected. When 

iui*w8 jfies. *^^ county commissioners in any county shall deem it necessary 
to levy a tax upon its inhabitants, they shall call a meeting of 
the representatives for the time being, chosen to the general as- 
sembly from all the towns in the county, and the senators resident 
in the county, who may impose such tax as may be deemed 
necessary upon such towns; and the clerk of the superior court 
shall be clerk of said meeting, and record its proceedings in the 
records of said court. Said tax shall be imposed upon the towns 
in proportion to their respective lists last made and completed, 
and be payable at such time as said meeting may prescribe; and 
said clerk shall draw and sign an order, upon each town, for its 
tax so imjwsed, in favor of the county treasurer, of wliicli notice 
shall forthwith be given by said clerk to one of its selectmen; 
and if any town shall neglect to pay its tax, by the time pre- 
scribed, said treasurer shall report such neglect to said clerk, who 
shall record it, and issue an execution against the goods and 
estate of the inhabitants of such town, in the name of the county 
treasurer, returnable in sixty days, directed to the sheriff of 
said county or his deputy, for the amount of the tax remaining 
. unpaid, to be proceeded with as executions in civil actions. 

165 § 1753. Courthouses and jails; repair and building. 

luJ^klj&ei. W^^° 1* 8^*11 ^ necessary to build or repair a courthouse er jail 
in any county, or acquire land for courthouse or jail purposes, 
it shall be done at the expense of the county, and the taxes 
necessary for that purpose shall be levied and collected in manner 
aforesaid; except that when a courthouse or jail, or its appurte- 
nances, shall, in the opinion of the county commissioners, need 
repairs which will not cost over six hundred dollars, and cannot 
be defrayed out of the moneys in the county treasury, they shall 
make an estimate of the expense of such repairs, which shall be 



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COUNTIES. 61 

recorded by the clerk of the superior court for said county; and 
shall apportion the amount of such estimate among the towns 
in such county, in proportion to their respective lists last com- 
pleted; and the same may be collected in the manner provided in 
§ 1752. 

§1754. Meetings of senators and representatives; ^^^|^«^^ 

county auditors. The representatives chosen to the general as- ^^^\^^- 
sembly *in each county, and the senators resident in the same igbi, ch.«. ' 
county shall meet on the third Tuesday of January, in the year 
1903, at two o'clock in tlie afternoon, and biennially thereafter, 
at a suitable place in the state capitol, to be designated for that 
purpose by the speaker of the house of representatives. When 
so met, they shall be called to order by the representative who 
is the senior in years, and shall then choose a chairman and clerk. 
They may adjourn said meeting from time to time, but shall not 
hold an adjourned meeting after the rising of the general assembly. 
They shall, at said meeting, appoint from their own number two 
auditors, who shall not be selected from the same political party, 
who shall examine and audit the accounts of the county com- 
missioners, county treasurer, and jailer for the current fiscal 
year and for the next fiscal year; and at said meeting the said 
senators and representatives may make specific appropriations for 
any of the items of county expenditure for the two fiscal years 
next ensuing, or for the repairs and alterations of the jail, jails, 
county houses, and covmty courthouses during the same period, 
and may lay any tax upon the towns of their county for any count}' 
purposes; but such tax shall be imposed upon the towns in pro- 
portion to their respective lists, last made and completed, and be 
payable at such time as said meeting may prescribe. 

§1755. Minutes of meeting how preserved. The clerk i57 

of said meeting shall transmit its proceedings to the clerk of thcRev.isssjiWB. 
superior court in the county, who shall record the same in the 
records of said court. If at said meeting a tax shall have been 
laid, the clerk of said court shall draw and sign orders, and pro- 
ceed in all respects concerning such tax as is provided in § 1752. 

§ 1746. Treasurer's duties. Bverv- county treasurer shall 158 
keep an account of the county taxes, of the fines and f orf eitures jj,Jf5888,^r7. 
belonging to the county, and of its receipts and expenses; and 
shall make an annual statement of such account for the preceding 
fiscal year, which shall be audited by the auditors appointed by 
the senators and representatives of the county, and shall pay out 
the moneys of the county upon lawful order of the county com- 
missioners. 



62 



CONNECTICUT TAX LAWS. 



Rev 



16» SCHOOL. DISTRICTS. 

1S88.^55. § 2177. May lay taxes; other powers. Every school 

district shall be a body corporate, and shall have power to sue and 
be sued, to purchase, receive, hold, and convey real and personal 
property for school purposes; to build, purchase, hire, and repair 
schoolhouses, and supply them with fuel, furniture, and other ap- 
pendages and accommodations; to establish schools of different 
grades; to purchase globes, maps, blackboards, and other school 
apparatus; to establish and maintain a school library; to employ 
teachers, except for such time as the town may direct the school 
visitors to employ the teachers, and shall pay the wages of such 
teachers as are employed by the district committee in conformity 
to law; to lay taxes and borrow money for all the foregoing pur- 
poses; and to make all lawful agreements and regulations for 
establishing and conducting schools, not inconsistent with the 
regulations of the town having jurisdiction of the schools ia 
such district. 

§ 2177. A schoolhouse is not an outhouse within the meaning of the statute 
relating to burglarious entrance of outhouse. 10 C. 144, 145- Every inhabitant 
of a school district is a party to a suit brought against it and his property inay be 
taken on an execution issued against it. 10 C. 395. See 26 C. 527. A vote 
laying a tax is sufBciently definite if it is reasonably clear that the tax was im- 
posed for legitimate purposes. 12 C. 437-439. Districts may sue by the name by 
which they are generally known. 13 C. 227. What is sufficient warning of meet- 
ing of school district. 13 C. 234. The records of a school district are evidence 
of its votes in a suit to which it is a party. 13 C. 235. The votes and pro- 
ceedings of school districts, if within their jurisdiction, will be liberally con- 
strued. 15 C. 332, 454. The character and cost of school buildings, within broad 
limits, is left to the school district. Courts will not Interfere with this dis- 
cretion except in clear cases of abuse. 25 C. 227; 63 C. 131. Extent of dis- 
cretionary power of school district illustrated. 25 C. 227, 228. Schoolhouse may 
not be used for religious purposes against objection of taxpayer, and injunction will 
lie against such use. 27 C. 503-505. (See § 2186.) A school district J^as all 
necessary power to establish and maintain a school within its limits. 33 C. 304. 
District committee must obey the vote of the district as to rooms and teachers ; 
the committee's authority is contingent on the district failing to act. 33 C. 304. 
A debt owed by a school district may be taken by foreign attachment. 63 C. 509. 
Status of teacher as to district defined. 53 C. 509. School districts are limited 
in power to raise and expend money for the sole purposes set forth in the statute. 
60 C. 234. 235. 

J^,^ § 2415. School district taxes, levied on what. All taxes 

1883. ' ' imposed by any school district shall be levied on the real estate 
^•^®^'**^" situated .therein, and the ratable personal property and polls of 
those persons who belonged to said district at the time of la3dng 
such tax, which polls shall be set in the list at one hundred dollars 
each, and upon any manufacturing or mechanical business, sub- 
ject to taxation, which is located or carried on in said district, not 
including therein the value of any real estate situated out of the 
district, and also upon any mercantile business carried on in said 
district by any person or persons who do not reside in the town in 
which said school district is situated ; and neither the business so 
taxed nor any real estate in said district shall be taxed in any other 
district. 



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§ 2416, Real estate in any district taxable there whatever owner's resi- 
dence. 4 D. 376; 11 C. 479. Votes imposing school taxes inartiflcially drawn 
held valid. 15 C. 331. Rate bill not invalid because it did not show on what 
list laid. 15 C. 447. Personal property of deceased person's estate in settlement 
taxable in district of his domicil at death. 38 C. 443. 

§ 2416. Town poorhouse property taxable for school- ^^ 

house. AVhen any school district having within its boundaries Rev. isss, §3909. 
any town almshouse and farm, shall impose any tax for the pur- 
pose of building or repairing its schoolhouse, said real estate owned 
by said town shall not be exempt from such taxation. 

§ 2417. Land partly in district. Assessment of part in 162 

district. When real estate in any district is so entered in the listj^^i^se^^^^^^j 
of tiie tovm in common with other real estate situated out of said 
district that there is no distinct and separate value put by 
the assessors upon the part lying in said district, one or more of 
the assessors of the town in which said property is situated shall, 
on application of said district, value said part lying in said dis- 
trict and return a list of the same to the clerk of said district; 
and notice of such valuation, and of the meeting of the assessors 
and selectmen in § 2418 mentioned, shall be given by the district 
committee in the same way as a notice for district meetings. 

§ 8417. Doings of assessors under this section upheld and construed. 15 
C. 447. 

§ 2418. Board of relief. Deductions for indebtedness, les 

At the end of ten days after such return of said list, the assessors Rev. /Sls39ii 
and selectmen of the town shall meet in such place as said com- 
mittee shall designate in such notice, and shall have the same 
power, in relation to such list, that the board of relief has in re- 
lation to town lists; and no deduction or abatement shall be made 
on account of the indebtedness of the owner of any real estate so 
taxed, unless both the debtor and the creditor belong to said dis- 
trict; and such list, when perfected by said assessors and select- 
men, shall be lodged with the town clerk ; and said valuation shall 
be the rule of taxation for said real estate bv said district for the 

ft/ 

vear ensuing; and said assessors shall be paid by said district a 
reasonable compensation for their services. 



164 

1860. 



§ 2419. Listing of real estate and poHs omitted from 

town list. When any real estate in any district has not been P^t jj^^ ,33^ jggj.^ 
into the town list, or when any polls in any district, liable to tax- 
ation, have not been entered in said list, one or more of the as- 
sessors of. the town in which such omigsion has occurred, on ap- 



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64 



COXNECTICUT TAX LAWS. 



plication of said district, shall value such real estate, and make 
. a list of said polls, and add such property and polls to the list 
of the district. 

im^ § 2420. Assessment of land with title changed since 

Rev. 1888, ^18. tOWn Hst. When a district lays a tax on the town list last com- 
pleted, and the title to any real estate has been in any way changed 
between the first day of October next preceding and the time of 
laying said tax, one or more of the assessors of the town in which 
such change of property has occurred, on application of such dis- 
trict, shall value said real estate in the name of the person owning 
it at the time of laying said tax, and deduct the same from the 
list of the person in whose name it stood on the town list. 



i »' 



160 



§ 2421. Mode of such assessment. The assessors in per- 
Rev. /^^jw. ^^"^^^g *^^ d^^ies mentioned in §§ 2419 and 2420, shall proceed 
in the manner prescribed for assessing real estate in § 2417. 

\^ § 2198. Collector and other officers of district. Bach 

Rev. 1888, '§2175. school district, uuless otherwise provided by law, shall choose by 
^^! ch^'ii!' ballot, at the annual meeting, a committee of not more than three 
iSa^ch.*!^!.' persons, a clerk, who shall be sworn, a treasurer, and a collector, 
who shall hold their respective offices for the period of one year 
from the fifteenth day of July next succeeding, and until others 
are chosen and qualified; and any resident of the district so 
chosen who shall refuse or neglect to perform the duties of the 
office, shall pay five dollars to said district; but any new district 
may at its first or at any subsequent meeting, called by the select- 
men of the town, choose its officers who shall hold office till the 
annual meeting of such district. The members of the district 
committee shall be residents of the district; but the other offices 
may be filled by any inhabitants of the town to which said district 
belongs. 

§ 2198. Majority of ballots cast Is requisite for election of any of the officers. 
42 C. 34. An adjourned meeting may hold an election of officers. 42 C. 34. 
Former officer holds over only until a legal election of his successor. 42 C. 85. 

168 § 2203.' Duties of collectors. The clerk, treasurer, and 

Rev. 1^*12180. collector of each school district shall exercise the same powers and 
perform the same duties, .in their respective districts, as the clerks, 
treasurers, and collectors of towns do in their respective towns. 

S 2208. The records of a school district are legal evidence of its proceedings 
in a suit to which it is a party. 13 C. 235. The clerk should take the oath of 
office before performing any regular official act. 15 C. 333. What are official 
acts of the clerk. 15 C. 333. 



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169 

last. 



§ 2204. Bonds may be required. Any district may require 
the treasurer and collector respectively to give bonds to the district, R^^jggg jj^o. 
to the approval of the district committee, for the faithful dis- 
charge of the duties of their respective oflBces, before assuming such 
duties. 



§ 2271. Tax in city school districts. No town which in- 170 

eludes a city within its limits shall be required to expend for .^^ }^ 
school purposes in any year a greater sum than would be raised 
by a tax of one mill on its grand list, if said city is organized 
into one or more school districts by which a sum has been appro- 
priated for the support of public schools during the year in which 
such tax would be payable, sufficient, with the income derived from 
other sources, to pay the wages of teachers, the cost of fuel, and 
the incidental expenses of the public schools of said district or 
districts for at least thirty-six weeks of said year; provided, that 
said sum shall be paid, without abatement, on or before the first 
of March next following the time at which the town tax shall have 
become due, to the several school districts in the town, in propor- 
tion to the number of children in each, at the last preceding 
enumeration, between the ages of four and sixteen years. 



§ 2272. Neglect to lay school tax. Every town which 
shall neglect or refuse to provide for the support of its schools 
shall forfeit to the state a sum equal to the amount which it is 
required to raise and appropriate. 



171 

1800. 
Rev..l88B, IIMO. 



§ 2205. Records and papers to be open to inspection. 172 

Penalty. AU records and papers relating to or affecting the inter- lers. 
est of any school district shall at all times be open to the inspection ^^' *^**' ^* 
and examination of any person liable to pay taxes in said district. 
Every clerk of a school district wilfully concealing, refusing, or 
neglecting to furnish reasonable access to any such records or 
papers, or giving false or incorrect information as to the same, 
shall be fined not more than twenty-five dollars. 

Taxation for payment of debts of joint districts. Col- ^"^^ 

lector's duties, whenever any school district which shall here- igSj^tl^M^^i. 
after become indebted by judgment for indebtedness hereafter in- 
curred shall be located in two or more towns, the committee of 
such school district, or, if there be no district committee for said 
district, the selectmen of the town in which the schoolhouse in 
such district is located, shall cause a tax sufficient to pay such 
indebtedness as shall be presented or exhibited to said committee 



'/ 



r 



I 



6i 



174 

1887. 
Hey. 1888, $3198 






176 

1887 
Ber. 1888, '{3199 



CONNECTICUT TAX LAWS. 

or selectmen, as the case may be, by the judgment creditor or 
creditors, including the cost of levying and collecting such tax, to 
be laid, upon and according to the levies or assessment lists of 
said towns last before completed, on the district in the manner 
provided by law for school district taxes, except that, when there 
is no district committee for said district, the selectmen of said 
town wherein the schoolhouse is located shall perform the duties 
required by law of the district committee therein, and the tax 
collector of said town shall perform the duties of tax collector of 
said district. Said tax shall be collected and paid to said judg- 
ment creditor or creditors, and to the persons entitled to fees and 
compensation for levying and collecting said tax. 

Consolidated Districts. 

§ 2219. Tax upon adjustment of property after con- 

SOlldatlOn how raised. Such towns [i. e., towns in which school 
districts have been consolidated]' shall assume the property and 
be responsible for the debts of the districts within their respective 
limits. Such property shall be appraised and the amount of the 
debts estimated under the direction of the town, and the appraised 
value of such property may be raised by a tax to be laid by the 
town on its grand list next completed; and if such tax is raised, 
the taxpayers in each of the districts previously existing shall be 
paid or credited on the rate bill with their respective proportions 
of any excess of the property of such district over arid above its 
liabilities, as ascertained by the town ; or the difference in the value 
of the property of the several districts may be adjusted in any other 
manner agreed upon by the parties in interest. Permanent funds 
vested in any town for school purposes shall remain in charge of the 
school fund treasurer of the town. 

§ 2219. Failure to make the adjustment herein Drovided for doA<i nnf m 
7rVil9. °' "*^""^ '^^ '°'*'"^' ^^^^»^ ^^^'^^^ SurinTperiSd of ' co^solIdatlS: 

§ 2220. Time for paying tax extended. Whenever any 

town shall have assumed control of and appraised the school prop- 
erty as provided in § 2219, the town may, by vote in town 
nieeting, extend the time in which the taxpayers of any district or 
districts shall be required to pay the excess of assessment over the 
appraised value of the property in such district for a period not 
exceeding five years, and all the property belonging to the school 
districts over which any town has assumed or shall assume control 
shall be vested in such town to be held for school purposes so long 
as so required, and may be sold and deeded by said town when not 
required for school purposes. 



V 

{ 



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COMMON LANDS. 



67 



§ 2227. Payment of debts of such district- if any such i^e 

district has, or shall, become liable, by judgment or otherwise, to Rev. ^Sf'pwt. 
pay any claims or demands upon it, or if expenses and liabilities 
have been or shall be incurred by it in settling up its affairs, after 
consolidation, the selectmen of said town, upon the request of said 
district, shall pay the same and charge the amount to the district^ 
and said amount shall be raised by the selectmen adding the same 
to the tax to be Itid by said town on its grand list next completed 
of the taxable property of such district. 

§ 2227. Town is liable for interest which has accrued during period of eon- 
solidation on a debt of one of the districts. 78 C. 319. 

§ 2228. Collection of taxes of such district. Said select- 177 

men shall collect all taxes, claims, and demands in favor of such ^^ \S^\exn. 
district, in the name of the district, and credit the same to the 
district, less expenses of collection. 

§ 2229. Tax to reimburse town for improvements. i78 

When any town has voted to re-establish its school districts as p J^S^j^jL^^ 
provided in § 2214, each of the districts shall pay the town for 
all improvements which the town has made on the schoolhouse, 
its fumitiy^e, and appurtenances within the district. The amounts 
to be thus paid shall be determined by the selectmen and the town 
school committee. When such payments are made the town shall 
restore or make good to each of the districts the school property 
and local funds formerly belonging to the district. If any dis- 
trict shall refuse or neglect to make the payment required by this 
section till the expiration of six months after the passage of the 
vote of the town to re-establish the districts, the selectmen may 
cause a tax sufficient to make said payment, including the cost of 
laying and collecting such tax, to be laid on the district in the 
manner provided by law for school district taxes except that the 
selectmen shall perform the duties required of district committees 
therein, ajid to be collected and paid to the town. 



i 



COMMON L.ANDS. 



§ 4059. Power to lay taxes, and appoint collectors. i79 

nan. 

lWB,t»79. 



The proprietors of common and undivided lands in any town may^^^ ^'^^ 



make rates to defray their necessary expenses, and appoint col- 
lectors to collect the same, who shall have the same powers, duties, 
and liabilities as the collectors of town taxes, and shall pay the 
money collected by them to said proprietors. 



> 



^ 



1 1 



18iO 

1881. 
BeT.1888,SS(k»' 



^® CONNECTICUT TAX LAWS. 

DRAIN COMPANIES. 

§ 4490. Annual meetings. Collector of taxes. Vacancy. 

The company shall hold an annual meeting, at such time and place, 
and upon such notice, as it ^all have previously agreed upon, when 
it shall choose a clerk, who shall be sworn, a treasurer, a collector of 
taxes, and one scavenger, the last of whom shall hold office for 
three years, and until his successor is duly chosen and sworn. 
The company may fill any vacancy in any office at any meeting. 

181 § 4491. Taxes may be laid by. The company may 

R«T im%9028 ^^^^^ ^*^ scavengers to remove obstructions to the passage of 
the water, or erect or keep in repair any dam, to open any new 
drain or ditch, to lay taxes to meet the' liabilities of the company, 
and to perform any other services contemplated in this chapter or 
necessary to carry the same into full effect. 



182 

1861. 
Bav. 1888, §9099. 






i 



§ 4492. Rate bills; collection of taxes. The scavengers 

shall be sworn ; shall warn all meetings of the company according 
to its rules; call special meetings upon the written request of three 
proprietors, and at such other times as said scavengers shall deem 
best; make out all rate bills for taxes, and procure a warrant for 
their collection from a justice of the peace; draw all or(ifers on the 
treasurer; have the general management of the affairs of the 
company; determine, within four weeks next after its organiza- 
tion, and within four weeks next after the annual meeting once 
in five years thereafter, and oftener if required by the company, 
the quantity of land which each proprietor owns within the 
limits of the company, and the proportion of benefit which he- will 
receive from the improvements made by the company; shall cause 
their doings to be recorded by the clerk of said company, and 
may at any subsequent time correct any manifest error therein, 
and report the same to the clerk to be recorded; all votes shall 
be counted, and taxes laid, in proportion to the interest as thus 
determined; and they shall make a written report of their doings 
at each annual meeting, and, with the collector, receive such 
compensation as the company determines. 

§ 4493. Collectors of taxes. Penalty. The collectors of 

taxes shall have the same authority, be entitled to the same fees, 
and be liable to the same penalties, as collectors of town taxes. 

SALARIES AND FEES. 

184 § 4852. Fees of tax collector. The fees of collectors 

Brr. 1888 |37ao. upon a levy and sale, shall be as follows: for each levy on real 



183 

1861. 
BST.1888.S9000. 



I' 



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OATHS. "^ 

or personal property, twelve cents; for each notice posted, filed, 
published, or sent by mail, as required by law, twenty-five cents; 
for each mile of travel from the residence of the collector to the 
farthest point where he is by law required to take a notice, or to 
go to levy upon personal property, and thence back to his residence 
once, ten cents; for each sale of real or personal property, two 
dollars; for each deed or bill of sale, one dollar. All money paid 
for necessary advertising and reasonable sums paid town clerks 
for examining records to ascertain incumbrances upon property 
sold shall be added to the above fees. 

§ 4854. Assessors and boards of relief. The compensa. i85 

tion of assessors and boards of relief for towns, except in the««^»«»'**^ 

towns of Hartford, New Haven, and Waterbury, may be established 

by any town at any annual town meeting, or at any special meeting 

called for the purpose, and when so established fehall remain the 

same until altered by the town, and if any town shall neglect to 

establish such compensation, the selectmen of such town shall fix 

the sum until so established. 

§ 4854. The compensation of assessors being individual, they need not Join 
In an action to recover it. 24 C. 408. Certain charges made by a probate Judge, 
held unlawful. How objection should be made. 21 C. 550. 

§ 1365. Public officers to receive only their fixed i»« 

salaries. Penalty. Every officer of the state, or of any district, ^.^ ,gj-,i6^ 
city, county, town, or borough, whose salw or compensation . is 
fixed by laWj who shall charge and receive, m shall retain, receive, 
or collect, to his own use, any sum or sums, in excess of the legal 
salary or compensation, shall be fined not more than one thousand 
dollars, or imprisoned not more than one year. 



OATHS. 



' § 4792. Ceremony. The ceremony to be used, by persons 187 
to whom an oath is administered, shall be the holding up of the j^^^ ^^^-jjggi^ 
right hand; but when any person, by reason of scruples of con- 
science, shall object to such ceremony; or when the court, or 
authority by whom the oath is to be administered, shall have reason 
to believe that any other ceremony will be more binding upon the 
cdnscience of the witness, such court or authoritj- may permit or 
require any other ceremony to be used. 

§ 4793. When affirmation may be used, when any per- i88 

son, required to take an oath, shall, from scruples of conscience, J888j,^78. 
decline to take it in the usual form, or when the court is satisfied b«^- *«•.§»•. 



TO 

CONNECTICUT TAX LAW. 

to him inlhe i^V V T '^™««<"» ^^J be administered 
the w^ri 'W™thl wir*« ^rt^' ^"''^P* that instead of 

God" the words "u^n'Z '°'*"''^°* ^''^ ^o«l« "«> help you 
be used. ^ ^'^^ P''°' ^''•^ P«"^«es of perjury "shall 

^^^^^ sr/ :rir v- rj' «=rnf^?th vi; 

tnereot, may administer oaths during its spssinn- fi,^ ^ 

faira f»»^ «^i 1 J F""Aic, town cierjfs, and commissioners to 

i!! , f' ^PI^i^<«d by governors of other states to ti,V^ fi.. 
-.a-. Mlf4'^rt';°™ "' '"'^^ ™' '"" "" "«» -Ml b. .. 



FOR- WITNESSES. 

the Ir: :;r^^:sXiir£Tr r tr rr''' 

nothing but the truth; .^ hdp jw GoJ ' '' *"■"*' "''^ 
• . • , 

FOR AN INTERPRETER IN COURT 



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OATHS. 

he understands and can speak, and of all questions which may be 
propounded to him under the direction of the court; and that you 
will make, a like true interpretation of his answers to such ques- 
tions to this court (or to this court and jury), in the English 
language, according to your best skill and judgment; so help you 
God. 



FOR ASSESSORS TO SUBSCRIBE UPON ABSTRACT. 



I, 



-, assessor of the town of 



-, do solemnly 



swear that I verily believe that all the lists, and the abstract 
of said town for the year 19—, are made up and perfected accord- 
ing to law. 



FOR ALL OTHER PERSONS OF WHOM AN OATH IS REQUIRED. 

You solemnly swear that you will faithfully discharge, accord- 
ing to law, your duties as — to the best of your ability ; 

so help you God. 

I 4T96. statutory formalities, in administration of oath, should be obserred. 
41 C. 206. 



71 



H 



(72) 



V 



CONNECTICUT TAX LAWS. 



78 



■ i i 



iH 



.'■' 




CALENDAR. 



Jan. 15. 
Jan. 20. 
Jan. 31 



Jan. 31. 
^eb. 15. 



June 1. 

July 1 
Sept. 1.' 

Sept. 20. 

6«pt. 30. 

Sept. 30. 

Oct. 1. 
Oct. 15. 

Nov, 1. 



Kov. 20. 



Tolodgeperfectedlfstsoff 
wuh town clerk. ^ '^^'^^ ^'^ t^^an 10.000 

To give written notice of additf * 
To I w '^^^' ^«^ Haven ''"'^^ '" "«^» • 

To lodge perfected lists of?' 
town clerk, . ''' ^^ '^^«« over 10,000. wit^ 

To ] ^ ^^''^^^ ^^^ Haven ' * ' • 

^'^- •-». « ,»s»« „.„ .,, ^,. 

To n. I, ^^'^^P' ^«^ Haven * * * • 

ceding year, *'°« '° '»^««on during pre 

^ '- Bridgeport. '*''"'"''« "^'^ ^ron. uxpa;,er^ 
X:— c;o.addUio.;o.e.H..e. 
J»t;tr"-^--«--i^tow„.er. . 

.«cept Bridglpon ^ '""' «*^PVer8, 

l-a^tdayforgiwngta j;;, • . . ■ 

"cept Bridgeport ' ' 

'"t.. '' '". """"«• P-'ons not bringing ,, 



^'^«». Par. 



18 
17 
17 



40 
34 

35 



18 40 

19 41 

18 40 

1» 41 



59 153 



12 
19 

12 

17 

19 



19 
30 

18 

85 



19 

16 

11 

12 

12 

15 

18 

16 



41 

41 
29 
16 

18 

19 

28 

29 

80 



f 

BOARD OF equalization! 



16 31 



2dTues. ^^t'ogs of, to equalize anw a- 
day, to ™ent list, ^ ^* *°^ adjust town assess 

Jun 10. ' ' . 



\ 




f\ 






86 lis 



/ 




BOARDS OF RELIEF. 

Jan. 20. Notice of meetings of, to be given, . 

except New Haven, . . • • 

Feb. 1. Meetings of, . 

except New Haven, . . . • 

Feb. 20. Last day for presentation to, of appeals from asses- 
sors, ....••• 
Feb. : Last day for completion of duties of board, 

Lastbusi- > Notice of at least one week to be given 
/lesff day. before making additions to lists, . 

Mar. 16. To make complete statements to Tax Commissioner 

of matters relating to taxation during preceding 

year, 
May 1. Limit of time for appeals from, to superior court, 
Sept. 20. Notice of meetings of, in New Haven, 
Oct. 1. Meetings of, in New Haven, 



COLLECTORS. 

Ho\ice. ■ To publish notice of time and place at which 
they will receive taxes, .... 
Taxes Taxes become due first day they are ready to re- 
due, ceive them, ....•• 
Interest Interest at 9% shall be charged on taxes remain- 
ing unpaid for one month. 
Fifth day To pay to town treasurers all moneys collected 

of each during previous month, .... 

month. 

May 1. To make complete statements to Tax Commis- 
sioner of matters relating to taxation during 
preceding year, . . . . • 



SELECTMEN. 

" • .) 

Jan. 1 ' To make enrollment for military commutation tax 

to Feb. 1. and file same in oflBce of town clerks. 

Feb. 16. To report to adjutant-general number enrolled 
for military commutation tax, 

May 1. To make complete statements to Tax Commis- 
sioner regarding military commutation tax, and 
all uncollected taxes, . . • • 



P«ge. P»' 






^ 



91 
89 
«1 

97 

89 



38 90 



59 


158 


41 


99 


89 


91 


89 


91 



47 


122 


47 


122 


46 


120 


48 


125 



152 



35 88 
35 82 

59 152 



in 



y 






l-l 



i 






74 



GALENDAB. 



SHELL-FISH COMMISSIONERS. 

following iT^vious notice of 10 days to be giyen. 

Ut Mon- 
day. 

f Stilton- ^*^ ^^ shell-fish ground^ payable to, 
day. 

i^Jfiinn ^»"*°* '<>'• collection of unpaid taxes to be 
day ""' '^"^^y^ 

Not. 1. Last day for giving in list of shell-fish grounds to. 

TAX COMMISSIONER. 



IS- 



Jan. 1. 
Jan. 16. 

Feb. 15. 

April 1. 

AprU 1. 

June 10. 

Sept. 1. 
1908, and 
guadron- 
nially. 



To furnish abstract blanks to town clerks, 

To furnish blanks to assessors for statements relat- 
ing to taxation during preceding year, 

To furnish blanks to boards of relief for 'statements 
relating to taxation during preceding year, 

To furnish blanks to collectors for statements re- 
lating to taxation during preceding year, 

To furnish blanks to selectmen for statements 
relating to taxation during preceding year 

To give notice to town clerks of changes by board 
of equalization, 

To furnish blanks to municipal treasurers, '. 



TOWN CLERKS. 

April 1. To send abstracts of lists to Tax Commissioner, . 

TREASURERS. 



May 1. 

Octobor: 
2nd Mon- 
day, 1908, 
and quad- 
rennially. 

Nov. 10. 



Town and city treasurers to distribute corporation 
tax received from state treasurer. 

Treasurers of counties, cities, boroughs, and towns 
to make returns to Tax Commissioner of muni- 
cipal debt and expenditure, 

Town treasurers to pay military commutation tax 
to state treasurer 



Page. Par. 
83 76 
8t 7« 



8S 75 

u rt 

8S 74 



43 


107 


59 


153 


50 


163 


59 


152 


59 


152 


56 


149 


59 


151 



48 107 



29 65 



58 150 



37 8i 



/ 



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(76) 






COMPARATIVE SECTION TABLE. 



A \. 



] > 



• ♦- I • 



r 



1 



i 



< 



I 







Table showing page and paragra 


ph location of each section of th 


ral Statutes refeving to Taxation 


as printed in this compilation 


Section Page and Par. 
of the of this 
General Statutes. Compilation. 


Section Page and Par. 
of the of this 
General Statutes. Compilation. 


1018 52 ... 


. 135 


2304 16 ... 


. 31 


1365 .. 


.. 69 ... 


. 186 


2305 .... 17 ... 


. 32 


1746 .. 


. . 61 ... 


. 158 


2306 17 ... 


. 33 


1752 .. 


.. 60 ... 


. 164 


2307 .... 17 ... 


34 


1753 .. 


. . 60 ... 


. 155 


2308 17 ... 


. 36 


1764 .. 


.. 61 ... 


. 166 


2309 18 ... 


. 37 


1755 .. 


.. 61 ... 


. 157 


2310 .... 18 ... 


40 


1800 .. 


.. 7 ... 


1 


^oil .... Xv ... 


42 


1802 .. 


.. 8 ... 


3 


2312 .... 19 ... 


. 43 


1806 .. 


.. 8 ... 


4 


2313 .... 35 ... 


80 


1807 .. 


.. 9 ... 


6 


2314 35 ... 


81 


1808 .. 


.. 9 ... 


8 


^ulo .... 19 . . . 


. 45 


1809 .. 


.. 10 ... 


9 


2316 .... 22 ... 


. 46 


1810 .. 


.. 10 ... 


10 


2317 .... 22 ... 


. 47 


1813 .. 


. 10 ... 


11 


2318 .... 23 ... 


48 


1814 ... 


. 10 ... 


12 


^dltf .... 23 ... 


. 49 


1821 ... 


. 10 ... 


13 


2320 .... 23 ... 


. 50 


1822 ... 


. 11 ... 


14 


2321 .... 23 ... 


. 51 


1827 ... 


. 11 ... 


16 


2322 .... 24 .... 


53 


2177 ... 


. 62 .... 


159 


2323 26 


57 


2198 .. 


.. 64 ... 


167 


2324 26 ... 


58 


2203 ... 


. 64 .... 


168 


2325 .... 26 


59 


2204 ... 


. 65 .... 


169 


2326 18 


38 


2205 ... 


. 65 ... 


172 


itOCil .... xo .... 


39 


2219 ... 


. 66 .... 


174 


2328 .... 27 .... 


60 


2220 ... 


. 66 .... 


175 


2329 .... 27 .... 


61 


2227 ... 


. 67 .... 


176 


2330 28 


62 


2228 ... 


. 67 .... 


177 


2331 .... 28 .... 


6.S 


2229 ... 


. 67 .... 


178 


2332 .... 29 .... 


64 


2271 ... 


. 65 .... 


170 


2333 .... 29 .... 


65 


2272 ... 


. 65 .... 


171 


2334 .... 30 .... 


66 


2296 ... 


. 11 .... 


16 


2335 .... 31 .... 


67 


2297 ... 


. 12 .... 


17 


2336 .... 31 .... 


68 


2298 ... 


. 12 .... 


20 


itOil .... 13 .... 


23 


2299 ... 


. 13 .... 


21 


2338 .... 14 .... 


24 


2300 . . . 


. 25 .... 


65 


2339 .... 14 .... 


25 


2301 ... 


. 25 .... 


66 


2340 14 


26 


2302 ... 


. 15 .. . 


27 


2341 .... 13 .... 


22 


2303 ... 


. 16 .... 


28 


2342 .... 31 .... 


69 



(76) 



< 



Section • 
of the 
General Statutes. 

2343 ... 

2344 ... 

2345 ... 
' 2346 ... 

2347 ... 

2348 .... 

2349 .... 

2350 .... 

2351 .... 

2352 .... 

2353 

2354 .... 

2355 .... 

2356 .... 

2357 .... 

2358 .... 

2359 .... 

2360 .... 
2361 

2362 , 

2363 . 

2364 . 

2365 . 

2366 . 

2378 . 

2379 . 

2380 . 

2381 .. 

2382 .. 

2383 .. 

2384 .. 

2385 .. 

2386 .. 

2387 .. 

2388 .. 

2389 .. 



Page and Par. 

of this 
Compilation. 



2390 

2391 

2392 

2393 

2394 

2395 

2396 

2397 

2398 

2399 

2400 



. 32 

. 32 

. 32 

38 

38 

40 

40 

41 

41 

41 

41 

41 , 

42 . 
42 . 

42 . 

43 . 
^% . 
68 . 



.42 
.. 42 

.. 43 

• • 58 

• . 59 
.. 57 
. . 43 
■ . 44 

. 44 
. 44 

• 44 
. 45 . 
. 45 . 

• 45 . 

• 45 . 
46 . 
43 . 
46 . 
46 . 

46 . 

47 '.. 
47 .. 

47 .. 

48 .. 

50 .. 
61 .. 
61 .. 

51 .. 
63 ... 



••.. 71 

72 

«... /3 

• . ■ . 89 

90 

93 

94 

• • . . 95 

... 96 

... 97 

■ .. 98 

... 99 
. .. 100 
. .. 101 

. . . 102 
.. 107 
.. 148 
.. 149 
.. 103 
.. 104 
. . 105 
.. 150 
.. 151 
.. 145 
. 108 
. 109 
. 110 
. Ill 
. 112 
. 113 
. 114 
116 
116 
117 
106 
118 
119 
120 
121 
122 
123 
124 
130 
132 
133 
134 
136 



Section 

of the 

General Statutes 

2401 ... 

2402 ... 

2403 ... 

2404 .... 

2405 .... 

2406 .... 

2407 .... 

2408 .... 

2409 .... 
. 2410 .... 

2411 .... 

2412 .... 

2413 .... 

2414 .... 
/ 2415 .... 

2416 

2417 

2418 

2419 

2420 

2421 . 

2995 . 

2996 . 

2997 . 

2998 . 

2999 . 

3000 . 

3001 . 

3226 .. 

3227 .. 

3228 .. 

3229 .. 

3230 .. 
3279 .. 
4059 .. 
4102 .. 
4490 .., 



Page and Par. 

of this 
Gorapilation. 
54 ... 



4491 

4492 

4493 

47^2 

4793 

4794 

4795 

4852 

4854 



. 54 
. 55 
• 55 
. 56 
. 56 

56 

48 

49 

49 

49 

49 

67 

68 . 

62 . 

63 . 
63 . 
63 . 



.. 63 

.. 64 
.. 64 

. 35 
. . 36 
. . 36 
.. 37 

. 37 
. 38 
. 38 
. 33 
. 33 
. 33 ,. 
■ 34 '. 
. 34 . 
35 . 

67 . 
24 . 

68 . 
68 . 
68 .. 

68 .. 

69 .. 

69 .. 

70 .. 
70 .. 

68 .. 

69 .. 



137 

• . . . 138 

13& 

.... 141 

142 

. .. 143 
... 144 
... 125 
... 126 
... 127 
. . . 128 
. . . 129 
. . 146 
. . 147 
. . 160 
.. 161 
.. 162 
. . 163 
.. 164 
.. 165 
. . 166 
82 
. 83 
. 84 
86 
86 
. 87 
88 
. 74 
. 76 
76 
77 
78 
79 
179 
52 
180 
181 
182 
183 
187 
188 
189 
190 
184 
185 



/ 



/ 



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(77) 




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^ 



INDEX. 



ABATEMENT OF TAXES. ^^^ ^^' 

aggrieved persons may apply to board of relief for, 38 96 

of polls, 4X 98 

poor persons' tax, 43 iQ^ 

school district tax, 63 153 

ABSTRACTS. 

assessors may take, of previous year, 17 3§ 

to swear to, 19 <^ 

perfected, for public inspection, 18 40 

ACADEMIES. 

exempt from taxation, 19 45 

ACCOUNTS. 

collectors of towns to make monthly, 48 125 

ACTION. 

collection of taxes by, 56 144 

ADDITIONS. 

unpaid taxes ; of interest to, 46 120 

ADJOURNMENT. 

tax warrant sale, 52 135 

ADMINISTRATION OF OATHS. 
See Oaths. 

ADMINISTRATORS AND EXECUTORS. 

tax collector; of , may recover uncollected taxes, 46 117 

AFFIRMATION. 

oath in lieu of, 59 jgg 

See also Oaths. 
AGED PERSONS. 

exempt from poll tax, 35 39 

AGRICULTURAL SOCIETIES. 

property of, exempt from taxation, 19 45 

ALMSHOUSE. 

school district may tax, 63 161 

ANGORA GOATS. 

exempt from taxation, 19 45 

ANNUAL REPORTS. 

See Repobts. 
APPAREL. 

wearing; exempt from taxation, 19 45 




■)> 



78 



INDBX. 



Page Par.. 
APPEAL. 

assessors, from, limited in time, 41 97 

appeal from, to board of relief, 38 90 

board of relief ; from, to superior court, 41 99 

appeal to, from doings of assessors, 38 90 

bond by appellant, 42 100 \ 

power of, on appeal, 38 90 

power of superior court on appeal from, 42 lOfc 

preferred, to be, 42 101 

APPOINTMENT. 

collector of taxes, of, 44 111 

new collector may be appointed when, 46 116^ 

APPRAISAL. 

property taken on execution for state tax, 44 110- 

ARREST. 

security from unlawful, p- 6> § 10 

tax collector may make, when, 47 128- 

ASSEMBLY. 

people's right to assemble, p. 6, § 16 

ASSESSMENT. 

barges, 20 68. 

corporations; of property of, . ^ 27 60* 

effect of irregularities in, 54 137 

error ; correction of clerical, in, 43 106- 

land with changed titles; for school tax, 04 166- 

mode of such assessment, 04 166 

laid on what list, 42 103 

merchandise; rule for, of, 31 69 

mistakes in; collector to report to town clerk, 67 146 

nonresidents' property, 1® ^^ 

proprietors of common lands; by, 07 179 

real estate to be assessed in name of record owner, .... 13 21 

registered vessels in foreign commerce, 20 68 

sailing vessels, * ^6 68 

school tax ; of land partly in district, 03 162 

water-power ; when used where created, 32 72' 

when used in different town, 32 ^ 73 

ASSESSORS. 

abatement of polls by, 41 98^ 

abstract of previous year may be taken by, 17 30 

sworn to, by, 1^ ^ 

appeals from, to board of relief, 38 90' 

limit of time for, 41 97 

board of relief; not to be members of, 7 ^ 1 

commutation tax, how levied, 37 86 

exemption must be proved by claimant, 38 87' 



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INDEX. 79 

Pas* Pat. 
ASSESSORS — Continued. 

compensation how fixed, 69 186 

conservators to return wards' personal estate, where, . . 14 24 

penalty for neglect, 14 26 

decedents' estates how listed, 14 20 

election and term, 7 1 

in Hartford, 7 1 

South Windsor, ' 8 2 

ballot; to be elected by, 9 8 

minority representation, 10 10 

number of, 7 1 

estate for life or years, how listed, 13 22 

Glastonbury; duties of, how performed, 19 44 

special examination and valuation of property by, 19 44 

guardians to return wards' personal estate, where, .... 14 24 

penalty for neglect, 14 25 

insolvent estates, how listed, 14 20 

lists; notice requiring to be published by, 11 10 

in Bridgeport, 12 18 

New Haven, 12 19 

to be given in when, 16 28 

in Bridgeport, 10 29 

New Haven, 10 30 

neglect or refusal to give in, 15 28 

assessors to make, and add ten per cent., 16 28 

penalty for not filing, 16 31 

prosecuting ofl&cer to be notified of neglect, ... . 10 31 

borough lists where deposited, 19 43 

city lists where deposited, 19 43 

equalized and corrected by, when, 18 40 

examination by, of persons not returning, 10 31 

exempt residents ; of , to be made by, 22 40 

illegally made, not to be accepted by, 17 32 

neglecting to return their own, to be fined, 17 33 

omitted property to be added to, by, 17 34 

notice of addition to, to be given by,. .l^.l^PP-r^^OandlT 34 

added to, in New Haven ; notice of addition, . . 17 35 

perfected lists and abstracts where lodged, 18 40 

in New Haven, 19 41 

abstract to be sworn to, 19 42 

previous year may be taken by, 17 36 

property in another state omitted from, when, 18 38 

exceptions, 18 38 

specification of property in, 12 17 

verification of, 15 27 

married women's property to be listed by, when, 12 20 

misconduct, penalty for, 54 138 



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80 



INDEX. 



\ Page 
A88ES80 RS — Continued. 

nonresidents* property, how listed and assessed, 18 

oath of office required, jq 

form of, prescribed, 70 

pay of, how fixed, ; 59 

personalty in trust, how returned to, 13 

penalty for neglect, 14 

plurality of votes to elect, 10 

poll tax, 35 

exemption, 35 

real estate to be listed in name of record owner, 13 

South Windsor, duties of, how performed, 19 

special examination and valuation of property by, 19 

trust property; where to list for beneficiary, 13 

valuation ; rule of, ' . . ig 

ATTACHMENT. 

tax lien takes precedence of, when, 50 

BAIL. 

prisoner to be allowed, when, P- 6, § 14 

BALLOT. 

assessors, boards of relief, and collectors elected by, . . . 9 
BAMKS AND TRUST COMPANIES. 

assessors to be informed concerning collateral of, when, 31 

report to tax commissioner, annually, 28 

stock how taxable, 28 

exemptions and deductions, 30 

hearings before board of equalization, 29 

nonresidents ; of national banks, owned by, 29 

remittance of tax to taxing districts, 29 

stockholders exempt when, 31 

unpaid taxes to be collected by state treasurer, ... 31 
BARGES. 

taxable how, 28 

BENEFICIARY ASSOCIATION. 

dividend on stock ; state treasurer may equalize, when, 30 

property of, exempt from taxation, 19 

BLIND PERSONS. 

property of, exempt from taxation, 19 

exemption to be made where, 22 

BOARD OF EQUALIZATION. 

constitution and powers of, 68 

hearings before, regarding tax on corporate stock, 29 

notice to town clerk of changes by, 58 

BOARD OF RELIEF. 

abatement of polls by, 41 

appeals to, from assessors, 38 

limit of time for, 41 

from, to superior court, 41 



Par. 

37 
13 

190 
185 
23 
26 
9 
80 
81 
21 
44 
44 
23 
39 

130 



68 
68 
63 
66 
64 
66 
66 
67 
67 

67 

66 
46 

46 
46 

148 

64 

149 

98 

97 
99 



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Page 



BOARD OF REUEF — Continued. 
appeals from, to superior court: 

bond on, 42 

preferred case, 42 

assessors mot eligible for, 7 

debt deducted from list by, when, 40 

duties ; beginning and completion, 38 

election of, 8 

error; clerical, in assessment to be corrected, 43 

lists ; reduction of, by, 40 

unnecessarily not returned, not to be reduced, 41 

limit of reduction, 41 

meetings of, begin and end when, 38 

notice of, 38 

minority representation on, 10 

misconduct; penalty for, 54 

number of, 8 

oath may be administered by, 70 

to be taken by, 10 

plurality of votes to elect, 10 

salary, '. 69 

school district tax; powers of, as to,. ... 63 

superior court's powers on appeal, 42 

term of office, generally, 8 

in Bridgeport, Hartford, and New^ Haven, 9 

tree plantation ; may exempt when, 23 

valuation; rule of, 18 

BODY. 

levy on, for unpaid taxes, 47 

poor debtor's oath after levy on, 56 

relief from levy on, 56 

BONDS. 

appeal from board of relief; on, 42 

collectors to give, 44 

municipal; exemption of, 19 

pledged; returns de, by corporations, 31 

school district collector to give, 65 

state; exemption of, 19 

taxation of, 26 

tax on, payable to state, 26 

BOROUGHS. 

buildings of, exempt from taxation, 19 

collector of taxes ; appointment, 44 

books of, open to public inspection, 45 

forfeiture for refusal to exhibit, 45 

bond to be given by, 44 

dead; representatives may complete collection 46 

negligent collector ; proceedings against, 45 

removal of, 45 

6 



81 

Par. 



100 

101 

1 

94 

89 

3 

105 

93 

95 

96 

89 

89 

10 

138 

3 

189 

13 

9 

185 

163 

102 

4 

5 

50 
39 

123 
143 
143 

100 
112 
45 
68 
169 
46 
57 
.)9 

45 
111 
113 
113 
112 
117 
114 
116 



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> 



82 



INDEX. 



BOROUGHS — Continued. ^**® 

collector of taxes: 

new collector appointed, when, ; . . 45 

paid by commission, may collect after his year, ... 46 

indebtedness; treasurers to make quadrennial reports of, 58 

blanks for, to be furnished by tax commissioner, ... 59 

lien J collector may continue, 55 

notice of continuance, 55 

list to be filed with clerk, 19 

warden and burgesses may abate taxes, 43 

water supply ; land taken for, exempt, 23 

BRIDGE COMPANIES. 

stock how taxable, 28 

assessors to be informed concerning collateral, 31 

exemptions and deductions, , 30 

hearings before board of equalization, .*. 29 

remittance of tax to taxing district, 29 

unpaid taxes to be collected by state treasurer, ... 31 
BRIDGEPORT. 

lists ; notice to bring in, how and when given, 12 

last day for giving in, ig 

BUILDINGS. 

exempt from taxation, 19 

BURYING GROUNDS. 

See Cemetebies. 
CALVES. 

exempt from taxation, 19 

CAPITAL STOCK. 
See CoBPORATioNS. 
CASH. 

exempt from taxation, 19 

CASHIER OF BANK. 

return to assessors de collateral j penalty, 31 

to tax commissioner, 28 

penalty for noncompliance, 29 

CATTLE. 

exempt from taxation, [ 19 

CEMETERIES. 

^ property of, exempt from taxation, 19 

CERTIFICATE. 

tax judgment; of lien for; filing, 25 

lien ; continuance by, 55 

notice of continuance, 55 

CHARITABLE INSTITUTIONS. 

exempt from taxation, 19 

CHATTELS. 
See Goods and Chattels. 



Par. 



115 
119 
150 
151 
139 
140 

43 
106 

51 

63 
68 
66 
64 
65 
67 

18 
29 

45 



45 



46 

68 
63 
64 

45 

45 

56 

139 

140 

45 



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INDEX. . 83 

P&ETC P&r 

CHOSES IN ACTION. 

taxable how, 26 57 

tax payable to state treasurer, 26 59 

CHURCHES. 

exempt from taxation, . • 19 45 

CITIES. 

buildings of, exempt from taxation, 19 45 

land for water supply exempt, when, 23 51 

tax list to be filed with clerk, 19 43 

CIVIL ACTION. 

injunction against tax warrant sale, 52 135 

taxes may be collected by, 56 144 

CLERICAL ERROR. 

correction of, in assessment, 43 105 

CLERK OF SHELL-FISHERIES. 
See Sheli^-Fish Grounds. 

CLERKS OF BOROUGHS. 

tax lists of boroughs to be filed with, 19 43 

CLERKS OF CITIES. 

tax lists of cities to be filed with, 19 43 

CLERKS OF COURTS. 

county taxes; clerk to sign orders for, .* 60 154 

to record estimate for repairs on buildings, 60 165 

CLOTHING. 

exempt from taxation, 19 45 

COLLECTION OF TAXES. 

after death of collector, 46 117 

collector on commission may collect after his year, 46 119 

effect of irregularities in, 54 137 

may be made by suit, 56 144 

military taxes by imprisonment, 48 124 

poll taxes by imprisonment, 48 124 

salaried collector not to make, after term, 46 118 

COLLECTORS OF TAXES. 

appointment of, .' 44 111 

. bonds of, 44 112 

collectidn after term by salaried, forbidden, 46 118 

after term by commission, allowed, 46 119 

commission collector's powers, 46 119 

compensation, 68 184 

dead; representatives may complete collection, 46 117 

deed of ; form, 53 136 

a^ evidence, 54 137 

demand of 47 123 

deputies of, 46 119 

election, 8 3 

foreclosure of tax liens by, 51 132 

illegal fees of, do not impair validity of sale, when, 54 137 



> 



-H 



> 



84 



INDEX. 



P&K6 PftF 

COLLECTORS OF TAXES — Continued. 

interest on unpaid taxes collectible by, 46 120 

land not to be sold without notice to incumbrancers, 56 142 

levy of tax warrant on land by, 61 134 

neglecting to deliver money and lists, forfeits fees, .... 49 127 

negligent; proceedings against, 45 114 

removal of, } 45 116 

new, may be appointed when, 45 115 

notice by, when taxes are due, 46 120 

oath of office, 70 190 

on commission; collection after term by, 46 119 

penalty for misconduct of, 54 138 

for neglect to deliver money and lists, 49 127 

plurality of votes to elect, 10 9 

proprietors of common lands may appoint, 67 179 

rate bills of, 44 111 

report by, to town clerk of mistakes in assessment, ... 57 146 

salaried, not to collect after term, 46 118 

rate bills of, to be delivered to successors, 46 118 

sale of land without notice to incumbrancers, forbidden, 56 142 

selectmen not to be, 10 11 

tax book of, open to inspection, 45 113 

tax liens may be continued and discharged by, 66 139 

notice of continuance, 66 140 

term of office, generally, 8 4 

in Bridgeport, Hartford, and New Haven, 9 6 

town collectors to pay over collection monthly, 48 126 

warrants of, 44 111 

COLLEGES. 

property of, exempt from taxation, 19 46 

Sheffield scientific school, 22 47 

Trinity college, •. 22 47 

Wesleyan university, > 22 ^ 47 

Yale university, 22 47 

COLTS. 

exempt from taxation, 19 46 

COMMISSIONERS OF SHELL-FISHERIES. 

blanks for tax lists ; to provide, 33 74 

board of relief; duties and powers, 33 76 

meetings of, 33 76 

notice of, 33 76 

tax may be laid by, 33 76 

warrant issued by, 34 77 

COMMITTEES OF COMMUNITIES. 

abatement of taxes by, 43 106 

forfeiture for negligence, 64 138 

rate bills made out by, 44 111 



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INDEX. 85 

COMMITTEES OF COMMUNITIES— Con^inwed. 

tax lien continued by, 55 139 

notice of continuance, 55 140 

foreclosure of, 51 132 

COMMITTEES OF SCHOOL DISTRICTS. 

rate IjjUs may be made out by, 44 111 

taxes may be abated by, when, 43 106 

forfeiture for negligence concerning, 54 138 

tax lien; continuance by certificate, 55 139 

notice of continuance, 55 140 

COMMON COUNCIL. 

tax collector; may apply for removal of, 45 116 

taxes abatable by, when, 43 106 

COMMON LANDS. 

powers of proprietors of, concerning taxation, 67 179 

COMMUNITIES. 

forfeiture by committees of, for negligence, 54 138 

rate bills made out by committees of, §. . 44 111 

taxes abatable by committees of, 43 106 

tax lien; foreclosure in name of, 51 132 

how continued, , 55 139 

notice of continuance, , 55 140 

COMMUTATION TAX. 

levy and collection of, 37 86 

exemption of polls from, 35 81 

claimant must prove exemption, 38 87 

COMPENSATION. 
See Salaries and Fees. 

COMPTROLLER. 

board of equalization; to act as member of, 58 148 

tax commissioner's office ; to provide, ,67 146 

CONNECTICUT CENTRAL RAILROAD. 

bonds in aid of, exempt from taxation, 19 45 

CONNECTICUT VALLEY RAILROAD. 

bonds in aid of, exempt from taxation, 19 45 

CONNECTICUT WESTERN RAILROAD. 

bonds in aid of, exempt from taxation, 19 46 

CONSERVATORS. 

wards* property to be returned by, where, 14 24 

penalty for neglect, 14 26 

CONSTABLES. 

deputy tax collectors; may act as, 46 119 

CONSTITUTION OF CONNECTICUT. 

arrest; security from unlawful, p. 6, § 10 

bail ; prisoner to be allowed, when, p. 6, § 14 

equal rights ; all men to have, P- 5, § 1 



> 



86 



> 



INDEX. 



p. 6, § 14 



general assembly; may suspend habeas 
corpiM, when, 

government founded on'auihority of' the ^"^' ^ ^^ 

people, 

right to alter form, ^ ' ^ ^ 

habeas corpus not to be suspended'-' ex- ^' ^' ^ ^ 
ception, . . r , ^ 

people; government; right to' alter;.' ." " l' t' V^ 
political power inherent in " P" ^' § 2 

searches or seizures; security against 
unreasonable, . . . 

petition; right of, secured', ^* «' f ^ 

property not to be taken for public' use '' 
without compensation, 

prosecutions; bail allowed* in criminal', 
when, * 

punishment; security "from ' unlawful, .' ! ^p 
purpose stated, »•• -^p. 

liberties, rights, and ' privileges ' to 
perpetuate, 

reputation; injury to;"r*emedy' by due 
course of law,... ^ 

rights ; all men to have equal ^' t' V^ 

assembly, ' P- »> § 1 

petition, . P- 6, § 16 



P- 5, § 2 

p. 5, § 8 
p. 6, § 16 

P- 6, § 11 

6, § 14 

6, § 10 

p. 5 

p. 5 



p. 6, § 16 



se- 



p. 5, § 
P- 5, § 



8 
8 



Page 



Pap. 



searches and seizures; people to be 

cured from unreasonable, 

warrants for; issue conditioned ' 
CORPORATIONS. "onea,. 

assessment of property of 

banks to report and pay tax to" state,:;: H 

bridge companies to report and pay tax to state', 



!!;^ri!^"P^^-^P^y*- to state,, 



collateral 



~nceU;Trto\:rn7r.;rtrr'^''' 

-stment companies to report JZy'TJltl, [ .' .' 



28 

28 

28 

31 

28 

28 

27 



~v ""T: '^ "^'^ ^°' p^^ '*'- *-' «t-te; : : : : : : • • ^s 

property of, how assessed, ^^ 

where listed, ^7 

returns of pledged stocks and bonds' by, : : : : : : : : : : : ; : ; II 

stockholders of, exempt, j 27 

COSTS. (31 

taxation on appeal to superior court, 



60 

63 

63 

63 

68 

63 

63 

61 

63 

60 

61 

68 

61 

67 

102 



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ii«)EX. 87 

Page Par. 
COUNTIES. 

buildings of, exempt from taxatibh, 19 45 

meetings of senators and representatives, 61 156 

minutes of, how preserved, 61 157 

taxes may be levied by, 60 164 

collection of, 60 154 

levy for repairs on coimty buildings, 60 155 

treasurer ; duties of, 61 158 

COUNTY REPRESENTATIVES. 

taxes; neglect of towns to pay; proceedings, 60 154 

imposed on towns by, 60 154 

at general assembly meeting, 61 156 

towns, to be notified, 60 154 

execution against, and how levied, 60 154 

COUNTY TAX. 

authority to levy and collect, 60 154 

county treasurers to keep account of, 61 158 

laying and collection of, 60 154 

COUNTY TREASURER. 

duties of, generally, 61 158 

taxes payable to, 60 154 

unpaid ; to report to clerk, 60 154 

CREDITS. 

taxed how, 26 57 

DAMAGES. 

taxation ; grantee failing to recerd deed, 25 56 

DEAD. 

estates of, how listed, 14 26 

DEBT. 

deduction from list by board of relief, 40 94 

DEEDS. 

collector's, as evidence, 54 137 

executed and lodged; to be, within one week of sale, 51 134 

form of, 53 136 

grantee failing to record ; grantor taxed, 26 55 

DEMAND. 

collector; by, necessary for levy, 47 123 

DEPUTY SHERIFF. 

tax collector ; may act as, 46 119 

DISTILLERIES. 

taxable how, 24 63 

DRAIN COMPANIES. 

collector of taxes to be chosen by, 68 180 

compensation fixed by company, 68 182 

fees, 68 183 

penalties, 68 183 

powers, 68 183 



11 

^ ! 



s^ 



88 



INDEX. 



V Page 
DRAIN COMPANIES — Continued. 
collector of taxes: 

vacancy may be filled at any meeting, 68 

levy of taxes, 68 

laid on proportion of each proprietor's interest, ... 68 

rate bills, 68 

warrant for collection of taxes, how issued, 68 

ECCLESIASTICAL SOCIETIES. 

property of, exempt from taxation, 23 

ELECTIONS. 

assessors; election and term, 7 

ballot; to be elected by, 9 

board of relief; not to be member of,. 7 

Hartford; election and term, 7 

minority representation, 10 

number of, 7 

oath of office required, 10 

refusing to perform duties; penalty, 11 

South Windsor ; election and term, 8 

ballot; town officers to be elected by, generally, 9 

selectmen may appoint minor, 9 

biennial election of town officers may be held, when, ... 9 

. repeal of inconsistent acts, 9 

board of relief; election, 8 

assessor not to be member of, 7 

ballot; to be elected by, 9 

minority representation, 10 

number of, .• . . . 8 

oath of office required, 10 

refusing to perform duties; penalty, 11 

term of office, generally, 8 

in Bridgeport, Hartford, and New Haven, .... 9 

Bridgeport ; terms of office in, generally, 9 

collector of taxes; election, 8 

ballot ; to be elected by, 9 

oath of office required, ..*... 8 

refifsing to perform official duties; penalty, 11 

selectman not to be, 10 

term of office, generally, 8 

in Bridgeport, Hartford, and New Haven, .... 

Hartford ; terms of office in, generally, 9 

minority representation, 10 

New Haven ; terms of office in, generally, 9 

officers ; appointment of minor, by selectmen, 9 

elected by ballot, generally, 9 

number of ; towns may provide for, 9 

refusing to perform duties ; penalty, 11 

special provisions concerning, not affected, 11 



Par. 



180 
181 

182 
182 
182 

49 

1 
8 
1 
1 
10 
1 

13 

14 

2 

8 

8 

6 

7 

3 

1 

8 

10 

3 

13 

14 

4 

5 

5 

3 

8 

4 

14 

II 

4 

5 

5 

10 

5 

8 

8 

8 

14 

16 



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INDEX. 



ELECTIONS — Continued, 

offices ; certain, incompatible, 

penalty for refusal to perform official duties, 

plurality of votes to elect, 

special charter provisions relative to election, term of 
office, or powers or duties, not affected, 

terms of office, generally, 

in Bridgeport, Hartford, and New Haven, 

treasurer; selectman not to be, 

EMINENT DOMAIN. 

United States property acquired by condemnation ex- 
empt, 

ENROLLMENT. 

militia; of, for conmiutation tax, 

EQUALITY. 

all men declared to be on an, P- 5, § 1 

EQUITY OF REDEMPTION. 

sale of, under tax levy, 

ESTATES. 

insofvent estates, how listed, .' 

trust; personalty of, how returned to assessors, 

guardians' and conservators* returns, where made, 

neglect to make return; penalty, 

EXAMINATION. 

assessors ; by, of persons not returning lists, 

EXECUTION. 

county tax; may issue for, ^ 

state taxes ; may issue against estate of selectmen, 

against estate of inhabitants of town, 

reimbursement of such inhabitants, 

taxes ; against n^ligent collector, 

EXEMPTIONS. 

academies, 

aged persons, from poll tax, 

agricultural societies, property of, 

Angora goats, 

apparel, wearing, 

beneficiary associations, 

benevolent associations' investments, 

blind persons, 

boroughs ; buildings of, 

buildings, 

calves, 

cash 

cattle, •• 

cemeteries ; property of, 

charitable institutions, 



Page 



51 

14 
18 

14 
14 

16 



19 



89 



Par. 



10 


11 


11 


14 


10 


9 


11 


15 


8 


4 


9 


5 


10 


11 


24 


52 


35 


82 



133 



2S 
24 



31 



60 


154 


43 


108 


44 


109 


44 


110 


45 


114 



45 



19 


45 


19 


45 


19 


45 


It 


45 


30 


66 


19 


45 


19 


45 


19 


45 


19 


45 


19 


45 


19 


45 


19 


45 


19 


45 



^ 



r 



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90 



INDEX. 



PftKO PftT» 

EXEMPTIONS — Coniwtted. v 

churches, 19 46 

cities; buildings of, 19 46 

land for water supply, when, 23 61 

clothing, 19 45 

colleges; property of, 19 45 

Sheffield scientific school, 22 47 

Trinity college, 22 47 

Wesleyan university, 22 47 

Yale university, 22 47 

colts, 19^ 46 

commutation tax; of polls from, 36 81 

Connecticut Central railroad; bonds in aid of, 19 45 

Valley railroad; bonds in aid of, 19 45 

Western railroad; bonds in aid of, 1ft 45 

counties ; building of, 19 45 

ecclesiastical societies; property of, 23 48 

educational associations' investments, 30 96 

farming tools, 19 45 

farm produce, 19* 45 

fire companies; from poll tax, 35 81 

fire engines, 19 45 

firemen, 35 81 

fishing apparatus, 19 45 

fuel, 19 45 

furniture, limited, 19 45 

G. A. R. ; property of, 19 45 

General Hospital society, 19 "45 

goats, < 19 45 

Grand Army posts; property of, 19 45 

Hartford hospital, 19 45 

hay (produce of a farm) , 19 45 

hogs, 19 45 

horses, 19 45 

hospitals, property of, 19 45 

household furniture; limited, 19 45 

infirmaries 19 46 

jewelry, 19 45 

lambs, 19 46 

libraries ; private, to $200, 19 46 

public; entirely, 19 46 

list of residents entitled to, ^ 46 

literary society, 19 45 

manufactories out of state, 26 67 

mechanics' tools, 19 46 

merchandise out of state, 26 57 



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INDEX. 

Page 
EXEMPTIONS — Continued. 

militia; from commutation, 38 

members* polls, .'. • ^6 

money loaned on mortgage, when, 23 

( 26 

mortgages ; loans on, when, -i ^9 

musical instruments, * • 19 

musician ; from poll tax, 36 

mutual afd association ; property of, 19 

national bank stockholders, 31 

New Haven hospital, 19 

New Haven, Middletown and Willimantic railroad; 

bonds in aid of, 19 

parsonages, 19 

pensioners ; property of, 19 

exemption where made, 22 

pigs, • •/• • ^^ 

poll tax, , 35 

poultry, 1® 

property in another state, and there taxed, 18 

provisions, 1® 

public institutions, 19 

public property, 19 

savings banks; does not affect, 23 

investments, 30 

scientific associations, 19 

sheep, 1^ 

Shepaug Valley railroad; bonds in aid of, 19 

soldiers, sailors ^uid marines ; from poll tax, 35 

property of, 1^ 

exemption where made, 22 

* fathers, mothers and widows, 19 

exemption when made, 22 

state; property of, 1^ 

i 31 

stockholders of corporations, •< gy 

students ; poll tax, 36 

swine, 19 

tools, 19 

town clerk; assessors to file certified list of, with,. ... 22 

towns*; buildings of, 19 

trees ; plantations of, when, 23 

Trinity College, 22 

United States; property of, ^ 19 

property acquired by condemnation, 24 

utensils ; of household, 19 

watches, 19 

waterworks of mimicipality, 23 



91 

Par. 

87 
81 
49 
67 
49 
46 
81 
46 
67 
46 

45 

46 

45 

46 

46 

81 

46 

38 

45 

45 

45 

49 

66 

45 

45 

46 

81 

45 

46 

46 

46 

46 

67 

61 

81 

46 

46 

46 

46 



47 
46 



46 

46 
61 



93 



INDEX. 



EXEMPTIONS — Continued. 

wearing apparel, 

Wesleyan university, * | 

widows of soldiers, 

exemption where made, 

Yale University, 

FALSE IMPRISONMENT. ' 

forbidden by constitution, n fl r in 

FARMING TOOLS. P- «. § 10 

exempt from taxation, 

FARM PRODUCE. 

exempt from taxation, 
FEES. 

tax liensj for recording, 

See also Salabies and Fees. 
FIRE COMPANIES. 

members of, exempt from poll tax, 
FIRE ENGINES. 

exempt from taxation, 

FIREMEN. 

exempt from poll tax, 

FISHERIES. 

taxed how, 

FISHING APPARATUS. 

exempt from taxation, 

FISH POUNDS. 

property in, taxable how, 

FORECLOSURE. 

tax liens, 

FORMS. 

oaths, 

ceremony in administering, 

• tax collector's deed, 

tax warrant, 

FUEL. 

exempt from taxation, 

FURNITURE. 

exempt from taxation, 

G. A. R. 

property of, exempt from taxation, 

GENERAL HOSPITAL SOCIETY OF CONNECTICUT. 

exempt from taxation, 

GLASTONBURY, TOWN OF. '' ' 

assessors to act together' in performance of duty, 

special examination and valuation of property by, 
GOATS. 

exempt from taxation, 



Page 



19 



Par. 



19 


45 


22 


47 


19 


45 


22 


46 


22 


47 



19 


45 


19 


45 


55 


141 


35 


81 


19 


45 


35 


81 


24 


53 


19 


45 


24 


53 


51 


132 


70 


190 


69 


187 


53 


136 


49 


129 


19 


45 


19 


45 ^ 


19 


45 


19 


45 


19 


44 


19 


44 



45 



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111 



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INDEX. 93 

GOODS AND CHATTELS. " . * 

levy on, 47 123 

sold on commission ; to be, not taxable, 32 71 

taxation of goods and merchandise, } 

° ' j 31 69 

GOVERNOR. 

tax commissioner to be appointed by, 57 146 

to make biennial report to, 58 147 

GRAND ARMY POSTS. 

property of, exempt from taxation, 19 45 

GRAND LIST. 

, , . i 11 16 

assessors to make out, ' 

^tol9 44 

board of equalization may revise, 58 148 

school district; addition of omitted property and polls, 63 164 

correction for land sold, 64 165 

GRANTEE. 

deed ; failing to record ; grantor taxed, 25 55 

grantor to be paid damages for failure, 25 56 

GUARDIANS. 

wards' property; return of, by, 14 24 

penalty for neglect, 14 25 

HABEAS CORPUS. 

privilege of, not to be suspended, p. 6, § 14 

may be suspended, when, p. 6, § 14 

HARTFORD. 

assessors ; appointment and term, 7 | 

terms of office of town officers in, generally, 9 5 

HARTFORD HOSPITAL. 

exempt from taxation, 19 45 

HAY. 

produce of a farm exempt, 19 45 

HEREDITARY EMOLUMENTS AND PRIVILEGES. 

constitutional prohibition, p. (i, § 20 

HIGHWAYS, BRIDGES AND FERRIES. 

taxes laid on what list, 42 103 

payable when, 42 103 

HIGHWAY TAXES. 

laid on what list, 42 103 

payable when, 42 io3 

HOGS. 

exempt from taxation, 19 45 

HORSES. 

exempt from taxation, when, 19 45 

HOSPITALS. 

property of, exempt from taxation, 19 45 



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94: INDEX. 

HOUSES. ^""^^ "**'• 

lot appurtenant to house ; taxation of, 24 53 

railroad companies ; of, taxable, how, 28 62 

search or seizure forbidden, p. 5, § 8 

HOUSEHOLD FURNITURE. 

exempt from taxation tp what amount, 19 45 

HUSBAND AND WIFE. 

widow's property exempt, 19 46 

exemption where made, 22 46 

wife's property to be set in husband's list, 12 17 

separate property to be listed in wife's name, 12 20 

IMPRISONMENT. 

poll and military tax may be collected by, "^48 124 

INCUMBRANCERS. 

sale of land for taxes; to receive notice, 56 142 

INFIRMARIES. 

exempt from taxation, 19 45 

INJUNCTION. 

tax warrant sale ; against, 52 . 135 

INSOLVENT DEBTORS. 

estates of, how listed, 14 26 

INSURANCE COMPANY. 

. statement to tax commissioner for taxation purposes, 28 63 

assessment how made, 28 63 

correction by board of equalization, 29 64 

failure to make statement; penalty, 29 64 

secretary to file list of stockholders, 28 63 

of market value of stock, 28 63 

securities pledged; returns to assessors concerning, 31 68 

stockholders exempt, when, 31 67 

INTEREST. 

unpaid taxes ; on, -. 46 120 

INTERPRETER. 

form of oath for, 70 190 

JAILS. 

tax levy ; discharge from, 56 143 

tax warrant; commitment to, on, 47 123 

JEWELRY. 

exempt from taxation, 19 45 

JUDGMENT. 

grantor; for tax paid by, 25 56 

LAMBS. 

exempt from taxation, - 19 45 

LANDS. 

taxable by the acre, 24 53 



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INDEX. 9$ 

LAND TITLES. ^*^^ ^*'* 

collector's deed as evidence, 54 137 

form of deed, 53 135 

lien for taxes may be enforced by sale, 50 130 

continuance of lien by certificate, 55 139 

notice of continuance, 55 140 

fees for recording, 55 141 

foreclosure of liens, 51 132 

misconduct; penalty for, 54 133 

. sale of realty, 47 123 

J injunction against sale on warrant, 52 135 

mode of selling land, 51 134 

notice to be given before sale, . ., 56 142 

of equity of redemption, 51 133 

LEVY OF TAXES. 

levy on body, 47 123 

relief from, by taking poor debtor's oath, 56 143 

chattels, 47 ^ i23 

realty, 47 123 

sale of equity of redemption under, 61 133 

of land under, 51 134 

of particular estate under, 51 133 

school district tax how levied, 62 160 

LIBERTY. 

rights to, proclaimed, p. 6 

writ of habeas corpus, p. 6, § 14 

LIBRARIES. 

private, exempt from taxation to $200, 10 45 

public, entirely exempt, 10 45 

LIENS. 

continuance by certificate, ' 55 . 139 

notice of, 55 149 

discharge of, 55 139 

enforcement of, 50 130 

fees relative to, 55 J41 

foreclosure of, 51 132 

jurisdiction of court in foreclosure suit, 51 132 

precedence of, 59 ^39 

school fund mortgage precedes, 47 12I 

shellfish grounds, 33 75 

tax paid by grantor, 25 56 

LIFE ESTATES. 

sale for taxes, 51 133 

taxable how, 13 22 

LISTS. 

additions of ten per cent, to, 1.-, 28 

adjustment of, by board of relief, 38 90 



> 



96 



INDEX. 



LI STS — Continued. ^*** '*'* 

assessors may fill out, when, 15 28 

may take, of previous year, 17 35 

neglecting to return their own, to be fined .... 17 33 

not to accept illegal, 17 32 

to add omitted property to, 17 34 

to publish notice requiring, n 15 

in Bridgeport, 12 ig 

New Haven, 12 19 

board of relief; duties begin and end, when, 38 .89 

equalize and adjust valuations and lists, 38 90 

New Haven; meeting held when, 39 91 

appeal must be preferred on first business day, 39 92 

reduction how made, 40 93 

indebtedness deducted when, 40 94 

limit of reduction, 41 90 

not to reduce list unnecessarily not returned, 41 96 

cities' and boroughs* to be filed with clerks, 19 43 

collector to file, with town treasurer, 48 126 

conservators, to be filed where, 14 24 

corporate property, where made, ^ 27 61 

corporation, to contain what, 27 60 

debt when deducted from, by board of relief, 40 94 

deceased persons' estates, 14 26 

equalization of, by board of relief, 38 90 

examination of those not returning, 16 81 

goods on commission omitted from, when, 32 71 

guardians, to be filed where, 14 24 

insolvent debtors, 14 

manufacturers, 31 

maps may be referred to in, ^ . . 15 28 

married women, 12 90 

husband's list to include property of, when, ...... 12 17 

merchants, .3J ^ 

goods to be sold on commission, excluded, 32 71 

names added to, by board of relief, 38 90 

notice; assessors to give, of property added to, 17 34 

to bring in, how and when given, , . . . 1 1 16 

in Bridgeport, 12 ig 

, New Haven, 12 * 19 

omitted property; assessors to add to, 17 34 

perfected, open to public inspection, ig 40 

property to be specified in, 12 17 

reduction of, by board of relief, 49 93 

for indebtedness, 49 94 

limit of, 41 ^ 

unnecessarily not returned, not to be reduced, 41 96 



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INDEX. 



97 



Page Par. 
LISTS — Continued. 

separate description of lands, 15 28 

tenants for life, 13 22 

for years, 13 22 

town clerk to send abstract of, to tax commissioner, ... 43 107 

town treasurer to keep, until next annual audit, 4V» 126 

' traders, 31 69 

not located, 32 71 

trustees, 13 23 

verification of, 15 27 

waterpower, when used where created, 32 72 

when used in different town, 32 73 

when to give in, 15 28 

LITERARY SOCIETY. 

exempt from taxation, 19 46 

LOWLANDS. 

See Dbain Companies. * 

MACHINERY. 

taxed how, 24 53 

listed in town where business is carried on, ..<*.... 31 69 
MANUFACTORIES. 

out of state, exempt from taxation, 26 57 

taxation of, generally, 24 53 

by school district, 62 160 

tax list of,. 31 69 

MAPS. 

may be referred to in lists, 15 28 

MARRIED WOMEN. 

property of, to be set in husband's list, 12 17 

separate property of, how listed, 12 20 

MECHANIC'S TOOLS. 

exempt from taxation, 19 46 

MERCHANDISE. 

out of state, exempt from taxation, 26 57 

rule of assessment and taxation, 31 69 

MERCHANTS. 

rule of assessment and taxation of, 31 69 

goods to be sold on commission, excluded, 32 71 

taxation of, in school districts, 62 160 

tax lists of, 31 69 

unlocated, 32 71 

MERIDEN. 

assessors' terms of office, 7 1 

MIDDLETOWN. 

tax collector's term of office, 8 3 

MILITARY ENROLLMENT. 

commutation tax; number enrolled on list liable to pay, 35 82 

new enrollment made when, 36 88 

7 



> 



98 INDEX. 

/'" 

Page Par. 
MILITARY TAXES. 

payment of, may be enforced by imprisonment, 48 124 

MILITIA. 

commutation tax; adjutant-general to report number 

liable to pay, 35 82 

amount, collection, and deduction by town treasurer, 37 86 

exemption from ; claimant must prove, 38 87 

payment how enforced by state treasurer, 37 86 

penalty; enrollment; refusing or giving false in- 
formation about, 38 87 

polls of members ; exemption from, 36 81 

selectmen to add, to taxes of enrolled persons, .... 37 85 

state treasurer ; enforcement of payment by, 37 86 

returns to be forwarded to, 36 

town treasurer to pay, to state treasurer,. . . ._ 36 

selectmen; commutation tax added to rate bill by,. . . : 37 86 
adjutant-general to send military exemption orders 

to, 36 84 

enrollment of militia ; to superintend, 35 82 

neglect of duty de; penalty and prosecution, 37 86 

new enrollment list; when to use, 36 83 

MILLS AND MILL DAMS. 

taxable how, 24 63 

MINES. 

taxable how, 24 63 

MONEY. 

mortgage ; loaned on, exempt from taxation, when, .... 23 49 

where listed, 26 67 

taxation of, 26 67 

when loaned in other states, 18 38 

when held by tenant for life, 13 82 

MORTGAGES AND LIENS. 

equity of redemption; sale under levy of tax warrant, 51 133 

lien to take precedence, when, 60 130 

( 23 49 

loans on mortgages, taxable when, J 

sales; holder of mortgage to have notice, 51 134 

all incumbrancers to have notice, 56 142 

school fund mortgage precedes tax lien, 47 121 

shell-fish grounds ; tax lien on, 33 75 

MUNICIPAL INDEBTEDNESS. 

quadrennial report of, to tax commissioner, 58 150 

blanks for, how furnished, 59 151 

penalty, 53 160 

MUSICAL INSTRUMENTS. 

exempt from taxation, 19 45 



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INDEX. 

Page 
MUSICIAN. 

exempt from poll tax, 35 

MUTUAL AID ASSOCIATIONS. 

property of, exempt from taxation, 19 

NATIONAL BANKS. 

assessors to be informed concerning collateral of, when, 31 

report to tax commissioner, annually, 28 

stock how taxable, "° 

exemptions and deductions, • • • • 30 

hearings before board of equalization, 29 

nonresidents ; of national banks, owned by, 29 

remittance of tax to taxing districts, 29 

unpaid taxes to be collected by state treasurer, 31 

stockholders of, exempt from taxation, 31 

NEGLECT. 

assessors as to return of lists, 17 

collector to deliver money and lists, 49 

conservators ; penalty for, 1* 

guardians ; penalty for, 14 

tax collector ; proceedings for, 45 

removal for, 45 

towns to lay taxes, 42 

trustees ; penalty for, 14 

NEW BRITAIN. 

assessors, election and term, 7 

NEW HAVEN. 

lists ; notice to bring in, how and when given, 12 

last day for bringing in, 16 

NEW HAVEN HOSPITAL. 

exempt from taxation, 19 

NEW HAVEN, MIDDLETOWN AND WILLIMANTIC 
RAILROAD, 
bonds in aid of, exempt from taxation, 19 

NEWSPAPER. 

notice to bnng in lists, to be published in, when, 11 

in Bridgeport, 12 

New Haven, 12 

NONRESIDENTS. 

demand by collector, 47 

national bank stock tax of, paid over to whom, 29 

notice of addition to list of, by assessors, 17 

of increase by board of relief, 38 

because of indebtedness, 40 

property of, taxable how, 18 

by school districts, ®2 

NOTES. 

taxable how, 26 

tax on, payable to state treasurer, 26 



99 

Par. 
81 

45 , 

68 
63 
63 
66 
64 
65 
65 
67 
67 

33 
127 

25 

25 
114 
116 
104 

25 

1 
19 



4S 

16 
18 
1» 

123 
«6 
34 
99 
94 
S7 

160 

67 



t 



r 



100 



INDEX. 



NOTICE. 

assessors to give, of property added to list, 

lists; to bring in, how and when given, 

in Bridgeport, 

New Haven, 

sale of land for taxes ; to incumbrancers, 

taxes are due ; of, 

valuation of stock ; given to corporations, 

OATHS. 

administration of; when and by whom, 

affirmation may be used when, 

assessors to abstracts, 

ceremony in administering, 

examination of taxpayers under, 

forms of, 

list; of taxpayer to, ^ 

tax commissioner may examine witness under, 

warrant to be supported by, p. 5, § 8 

ORE BEDS. 

taxable how, 

PARSONAGES. 

exempt from taxation, 

PENALTY. 

assessor; for failure to require sworn list, 

for acceptance of illegal list by, 

for neglect to return his oAvn list, 

conservators', guardians*, and trustees' neglect, 

corporate reports and taxes, regarding, 

neglect to inform assessors de collateral, 

false statements to assessors, 

official misconduct, 

refusal to exhibit tax book, 

violation of statutes as to lists and payments, 

PENSIONERS. 

property of, exempt from taxation, 

exemption where made, 

PEOPLE. 

rights reserved to, P- 5, § 2; p. 6, §§ 12, 16 

PERSONAL PROPERTY. 

generally, taxable how, \ 

trust investments ; how returned to assessors, 

valuation of, for taxation, 

PIGS. 

exempt from taxation, 

POLL TAX. 

abatement of, 

age limits for payment of, 



Page 



24 



19 



19 

41 

35 



Par. 



17 , 


34 


11 


16 


12 


18 


12 


19 


56 


142 


46 


120 


29 


64 


70 


189 


69 


188 


19 


42 


69 


187 


16 


31 


70 


190 


15 


27 


57 


146 



53 



45 



26 


57 


13 


23 


26 


57 



45 

98 
80 



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16 


27 




17 


32 


< 


17 


33 


\ 


14 


25 




29 


64 




31 


68 


y 


15 


27 


V 


54 


138 




45 


113 




49 


128 


V 
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46 




22 


46 





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INDEX. 101 

Page Par. 

POLL TAX — Continued. 

amoimt of, 35 80 

enforcement by imprisonment, 48 124 

exemptions from, 35 81 

polls omitted from town list may be added to school, 63 164 

school taxes to be levied on polls, (i:i 160 

POOR DEBTOR'S OATH. 

tax levy; release from, on taking, 56 143 

application for, how made, 56 143 

notice to whom given, 50 143 

POORHOUSE. 

taxable for building or repair of sclioolhouse, G3 101 

PRISONERS ON CIVIL PROCESS. 

poor debtor's oath; tax levy; release from, on taking, 50 143 

application for, how made, 56 143 

notice to whom given, 56 143 

PRIVILEGED CASES. 

appeals from board of relief are, 42 101 

PRIVILEGES. 

arrest; security from unlawful, p. 6, § 10 

exclusive, not to be granted, p. 6, § 20 

PROMISSORY NOTES. 

taxable how, 26 57 

tax on, payable to state treasurer, 26 59 

PROPERTY LIABLE TO TAXATION. 
See pages 24 to 35 inclusive. 

PROVISIONS. 

exempt from taxation, 19 45 

PUBLIC INSTITUTIONS. 

exempt from taxation, 19 45 

PUBLIC PROPERTY. 

exempt from taxation, ' 19 45 

QUARRIES. 

taxable how, 24 53 

RAILROADS AND RAILROAD COMPANIES. 

dwelling-houses of railroad companies, how taxed 28 02 

RATE BILLS. 

delivery of, by collector, 45 115 

making and signing of, 44 111 

refusal of collector to receive, 45 115 

selectmen to make, when, 42 104 

tax warrants; issue by justices for sums due on, 44 HI 

REAL ESTATE. 

assessed in name of record owner. 13 21 

charitable uses; devoted to, exempt, 19 45 

liability of, for tax judgment, 25 56 

under certificate, 25 56 



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102 



INDEX. 



Page 

REAL ESTATE — Continued. 

listed where, 24 

omitted from town list, listed for school tax, 63 

school district taxes levied on what, 62 

valuation of, 24 

what is taxable, 24 

RECORD. 

grantee not leaving deed for ; grantor taxed, 25 

owner; real estate assessed in name of, 13 

REDEMPTION. 

property sold for taxes, 51 

REGISTERED VESSELS. 

taxable how, 26 

RELIEF, BOARD OF. 
See BoABD of Relief. 

REMEDY. 

constitutional guarantee against wrong, P- 6, § 12 

REMOVAL. 

negligent collector, 45 

REPORTS. 

banks to tax commissioner, "" 28 

bridge companies to tax commissioner, 28 

collector of town taxes to report mistakes to town clerk, 57 

corporations, certain, to tax commissioner, 28 

insurance companies to tax commissioner, 28 

investment companies to tax commissioner, . . -. 28 

mistakes in assessment to town clerk, 67 

national banking association to tax commissioner, 28 

quadrennial municipal to tax commissioner, 58 

blanks for, how furnished, 59 

publication of, 59 

tax commissioner to board of equalization, 58 

biennially to governor, 58 

trust companies to tax commissioner, 28 

RETURNS. 

tax warrant; not required on, 54 

RIGHTS. 

private property, p. 6, § 11 

search and seizure, protection from, p. 5, § 8 

SAILORS. J 

See Soldiers, Sailobs and Marines. 

SALARIES AND FEES. 

assessors* compensation, 69 

except in Hartford, New Haven, and Waterbury, 69 

selectmen may fix, when, 66 

board of relief's compensation, 69 

except in Hartford, New Haven, and Waterbury, . . 69 



Par. 

53 

164 

160 

53 

53 

55 
21 

134 

57 



116 

63 

63 

145 

63 

63 

63 

145 

63 

150 

161 

161 

147 

147 

63 

137 



186 
186 
186 
186 
186 



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INDEX. 103 

« 

Page Par. 
SALARIES AND FEES — Oon^inwed. 

board of relief's compensation : 

selectmen may fix, when, 69 185 

collector's fees, 68 184 

fixed salary only receivable; penalty, 69 186 

liens; fees for recording, 66 141 

SALE. 

collector not to make, without notice to incumbrancer, 66 142 

form of collector's deed, 63 136 

equity; of, under tax levy, 61 133 

land for taxes, 61 134 

particular estate under tax levy, 61 133 

validity of, not affected by illegal fees, 64 137 

SAVINGS BANKS. 

assessors to be informed concerning collateral of, when, 31 68 

exemption does not apply to, 23 49 

state tax; stock investmepts of, exempt, when, 30 66 

SCHOOL DISTRICTS. 

abolished districts ; selectmen to collect taxes of, 67 ^ 177 

assessment how made, 64 166 

of real estate lying partly in district, 63 162 

assessors' compensation, 63 163 

board of relief of, how constituted, 63 163 

city district tax limited to what amount, 66 170 

clerical omissions may be corrected at any time, 43 106 

collector of taxes; election and term, 64 167 

bond required of, 66 169 

duties of, •* ^^ 

exhibit tax book; penalty, 46 113 

in joint districts, 66 173 

consolidated districts; tax for payment of debts assumed 

upon consolidation, 66 174 

collection of taxes of, 67 177 

debts generally; tax levy by selectmen, 67 176 

equalization of tax in, 66 174 

extension of time of payment of such tax, 66 176 

re-established districts; tax levy to reimburse town 

for improvements during consolidation, 67 178 

deductions by, for indebtedness, made when, 63 163 

delinquent taxpayer; levy on chattels, realty, or body, 47 12.1 

interest chargeable on unpaid taxes, 46 120 

on liens, .' 66 139 

joint district; taxation for payment of debts, 66 173 

land partly in district, taxable how, 63 162 

levy of tax authorized, 62 169 

polls omitted from town list, taxable how, 63 164 



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104 



INDEX. 



Page Par. 
SCHOOL DISTRICTS — Cow^tVjued. 

poorhouse property taxable by, when, 63 

real estate omitted from town list, assessed how, 63 

records and papers to be open to inspection, 65 

tax due when, 47 

laid on next or last list, 42 

levied on what, 62 

neglect to lay j penalty, 65 

payable in one year, 42 

tax warrant; form of, 49 

title changed after completion of town tax list, 64 

assessment how made, . 64 

valuation of real estate for taxation, 63 

SCHOOL FUND. 

mortgage to, to take precedence of tax liens, 47 

SCIENTIFIC ASSOCIATIONS. 

exempt from taxation, , 19 

SEARCH AND SEIZURE. 

constitutional provision, p. 5, § S 

SELECTMEN. 

abatement of taxes by, 43 106 

assessors' compensation fixed by, when, 69 185 

board of relief's compensation fixed by, when, •. . . 69 185 

commutation tax; annual enrollment for, by, 35 82 

how laid by, 37 86 

disabilities; list of, to be sent to, annually, 36 84 

false representation to ; penalty, , 38 87 

lists to show what, 35 82 

neglect to ipake enrollment, penalty, 37 86 

new enrollments ; notice to, 36 83 

records and reports of, 35 82 

execution against, for state taxes, 43 108 

misconduct; penalty for, 64 138 

Diligence or illegal acts de taxation, forfeitures, 54 138 

penalty for misconduct of, 54 138 

rate bill to be made by, when, 42 104 

school district; duties concerning taxation, 63 163 

abolished or consolidated; taxes to be collected by,. 67 177 

state tax; duties regarding, 43 108 

tax collector; may depute person to serve warrant. ... . 46 119 

bonds to acceptance of; to give, 44 112 

forfeitures; to enforce against, 49 127 

penalty, 49 128 

list of; to keep, when, 49 120 

may appoint, when, 46 115 

may authorize sheriff to serve as, 46 110 

proceedings against negligent, by, 45 114 

removal proceeding.s, 45 1 16 



161 




164 




172 


• 


122 


V 


103 




160 




171 


/ 


108 




129 




165 




166 
163 


•m 


121 




45 


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INDEX. 105 

• Page Par. 
SHEEP. 

exempt from taxation, 19 ^ 

SHELL-FISH GROUNDS. 

taxes, how and when laid, 38 76 

collection of, 34 77 

commissioners, a board of relief, 33 7i 

interest on, 34 77 

paid to state treasurer; 34 77 

rate of, 33 71 

to be a lien until paid, 33 76 

when and where payable, 33 76 

unpaid five years, ground to revert to state, 34 78 

owner to be notified by clerk, 34 78 

tax list of, and valuation; owners to file when, 33 74 

blanks for, how furnished, 33 74 

failure to file ; penalty, 33 74 

warrants, how issued and served, 34 77 

SHEPAUG VALLEY RAILROAD. 

bonds in aid of, exempt from taxation, 19 45 

SIGNPOSTS. 

notice to bring in lists to be posted on, 11 16 

or published in newspaper, H !• 

SHERIFFS. 

tax collector; may be deputed to act as, 46 119 

SOCIETIES. 

taxes laid on what list and payable when, 42 19^ 

SOLDIERS, SAILORS AND MARINES. 

polls of, exempt, 36 81 

property of, exempt from taxation, 19 46 

exemption where made, 22 46 

exemption of fathers, mothers, and widows, 19 46 

exemption where made, 22 46 

SOUTH WINDSOR, TOWN OF. 

assessors; election and terms of office, 8 2 

duties ; to act together in performance of, 19 44 

special examination and valuation of property by, 19 44 
STATE OF CONNECTICUT. 

corporate tax; to remit to taxing district, 29 66 

property of, exempt from taxation, 19 46 

state tax how and when payable, 43 108 

execution against inhabitants of town for, 44 109 

reimbursement of such inhabitants, 44 110 

STATE BOARD OF EQUALIZATION. 

changes by ; town clerks to be notified of, 68 149 

constitution and powers of, 58 148 

stock ; hearings before, de tax on corporate, 29 64 

STATE TAXES. 

banks, 28 63 

bridge companies, 28 63 



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1^^ INDEX. 

STATE TAXES — Continued. ^*«^* 

execution against inhabitants for, 44 

insurance companies, £8 

investment companies, 28 

national banking associations, £8 

payable when, ^0 

reimbursement of inhabitants for, .^ 44 

state treasurer to collect unpaid, 31 

trust companies, £8 

STATE TREASURER. 

choses in action; tax payable to, 26 

corporate tax paid to, £8 

state tax unpaid, to collect, 31 

to issue execution for, 43 

STATUTES OF LIMITATION. 

appeals from doings of assessors, 41 

from board of relief, 42 

tax sale; time limited to redeem property, 51 

STOCK. 

stockholders in certain corporations exempt,. . . 31 

pledged; returns by corporations to assessors, 31 

taxation of, gfi 

STOCKHOLDERS. 

exempt from taxation, oj 

STORES. 

taxable how, 04 

STUDENTS. 

exempt from poll tax, 35 

SUIT. 

collection of taxes by, gg 

SUPERIOR COURT. 

appeals to, from board of relief, , 4^ 

power upon, ^g 

SWINE. 

exempt from taxation, 1 g 

TAX BOOK. 

public inspection of, ^~ 

TAX COMMISSIONER. 

appointment and duties, 5- 

board of equalization; to be member of, 58 

inquire into execution of tax laws, 57 

oath of office required of, »* 

may administer oaths, when, 57 

office of; comptroller to provide, ' 57 

quadrennial reports of municipal indebtedness to be 

made to, _^ 

blanks for, to be furnished by, * * * 59 

reports of, to board of equalization, 53 

de doings of local taxing officials, ' . ' 59 



Par. 

109 
«8 
63 
63 

108 

110 

67 

63 

59 

63 

67 

108 

97 

99 

134 

67 
08 

57 

67 

53 

81 

144 

d9 
102 

•46 

113 

146 

147 - 

146 

146 

146 

146 

150 
151 
147 
153 



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INDEX. 

Page 
TAX COMMISSIONER — Continued. 

reports of corporations filed with, 28 

to governor, " 

superior court's power de witnesses, 67 

taxing officials to report to, 69 

blanks for, to be furnished by, 69 

penalty for failure to report, 59 

town clerks to be notified by, of changes in lists, 58 

witnesses may be summoned by, by process, 57 

committed to jail when, 57 

fees of, payable by, 58 

/ allowed as part of expenses, 58 

TAXES. 

collection by suit, 56 

due when, *' 

effect of irregularities on validity of, 54 

laid on what list, ^^ 

neglect of town to lay, ^2 

payable when, v 42 

TAX LIENS. 

See Liens. 

TAX LISTS. 

See Lists. 

TAX WARRANTS. 

execution of, by salaried collectors, 46 

by commission collector and deputies, 46 

form of, *® 

injunction to retrain sale on, 52 

issue of, by justices of the peace, 44 

levy of, on real estate, 51 

TITLES OF LAND. 

collector's deed as evidence, 54 

form of deed, 53 

lien for taxes may be enforced by sale, 50 

continuance of lien by certificate, 55 

notice of continuance, 55 

fees for recording, 55 

foreclosure of liens, 51 

misconduct ; penalty for, 54 

sale of realty, 47 

injunction against sale on warrant, 52 

mode of selling land, 51 

notice to be given before sale, 56 

of equity of redemption, 51 

TOOLS. 

exempt from taxation, 19 



107 
Par. 

63 
147 
146 
152 
152 
159 
149 
146 
146 
147 
147 

144 
122 
137 
103 
104 
103 



118 
119 
129 
135 
111 
134 

137 
136 
130 
139 
140 
141 
132 
138 
123 
135 
134 
142 
133 

45 



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^^8 INDEX. 

TOWN CLERK. ^*«® 

abstract of tax list to be sent to tax commissioner by, 43 

assessment; duties as to errors in, 57 

exemptions; assessors to file certified list of, with, 22 

list of military, to be sent annually to, 35 

lists and abstracts to be lodged with, by assessors, 18 

board of equalization's changes in, to be made by, 58 

mistakes in assessment; collector to report to, 67 

notice to, of changes in, by board of equalization, . . 58 

sale for taxes, collector to file notice of, with, 61 

tax collector's deed; procedure for record, 61 

liens ; fees for, §§ 

TOWN MEETINGS AND ELECTIONS. 

assessors; election and terras of, 7 

in South Windsor, g 

ballot ; to be elected by, 9 

minority representation in, 10 

not to be on board of relief, 7 

to be sworn, ^0 

board of relief; election and term, g 

minority representation, jq 

oath of office required, jq 

' Bridgeport ; term of office in, 9 

eollector of taxes ; election and term, g 

ballot ; to be elected by, 9 

selectman not to be, , jq 

oath of office required, jq 

Hartford; term of office in, 9 

New Haven; term of office in, 9 

officers; appointment of minor, 9 

number of; towns may provide for, 9 

refusing to perform duties; penalty, n 

terms of office, generally, ^ g 

in Hartford, Bridgeport, and New Haven, . . . ". 9 

treasurer; selectman not to be, jq 

TOWNS. 

county taxes; execution for, may issue against, 60 

exemption of property of, jg 

inhabitants of; execution against, for state tax, 44 

reimbursed for state tax how, 44 

neglect of, to lay taxes, 4.2 

poorhouse taxable for schoolhouse, 53 

rate bills of, how made, 42 

taxes; execution may be levied for, 44 

collectors of, to make accounts and pay over 

monthly receipts, _ 4g 

laid on what list, _ 42 

payable,' when, 42 



Par. 

107 

146 

46 

84 

40 

14*9 

146 

149 

134 

134 

141 

1 
2 

8 
10 

1 
13 

3 
10 
13 

6 
3 
8 
11 
13 
6 
6 
8 
8 
14 
4 
5 
11 



154 
45 
109 
110 
104 
161 
104 
109 

126 

103 
103 



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INDEX. 109 

• 

Page Par. 
TOWN TREASURER. 

'' commutation tax ; payment to state treasurer, 37 85 

taxes; to account for and pay over, monthly, 48 125 

penalty, 49 128 

TRADERS. 

taxable where business is carried on, ....'. : 31 69 

unlocated traders taxable at domicil, 32 71 

TREASURER, CITY. 

quadrennial reports to tax commissioner by, 58 150 

blanks for, how furnished, 69 151 

TREASURER, STATE. 

board of equalization; to be a member of, 58 148 

bonds and choses in action; to receive taxes on, when, 26 59 

commutation tax to be paid to, 37 86 

enforcement of payment by, 37 86 

corporations; to collect unpaid taxes of certain, 31 67 

to receive certain taxes, 28 63 

to remit to local treasurers, 29 66 

nonresident, national bank tax ; duty de, 29 65 

execution for state taxes may be enforced by, 43 108 

against inhabitants' estates, 44 109 

reimbursement of such inhabitants, 44 110 

TREASURER, TOWN. 
See Town Tbeasubeb. 
TREES. 

plantations of, exempt from taxation when, 23 50 

TRINITY COLLEGE. 

exempt from taxation, 22 47 

TRUST COMPANIES. 

assessors to be informed concerning collateral of, when, 31 68 

report to tax commissioner, annually, 28 63 

stock how taxable, 28 63 

exemptions and deductions, 30 66 

hearings before board of equalization, 29 64 

nonresidents ; of national banks, owned by, 29 65 

remittance of tax to taxing districts, 29 65 

unpaid taxes to be collected by state treasurer, 31 67 

TRUSTEES. 

estates of insolvents or decedents, how listed by, 14 26 

penalty for neglect by, 14 26 

personal property held by, taxable how, 13 22 

returns of personalty in trust to assessors by, 13 23 

UNITED STATES. 

property of, exempt from taxation, 19 46 

acquired by condemnation, 24 62 



/ 

110 INDEX. 

UTENSILS, HOUSEHOLD. ^**® 

exempt from taxation, jq 

VACANCIES. 

filled how, I Q 

VALUATION. 

certain vessels, £« 

nonresident estates, jg 

personal, property, 26 

rule of, to be market value, ig 

state tax; of property taken on execution for, 44 

VESSELS. 

registered and enrolled, taxable how, 26 

unregistered, taxable how, '26 

VETERANS. 

See Soldiers, Sailgrs and Marines. 
WARDEN AND BURGESSES. 

abatement of taxes by, 43 

WARRANTS (TAX). 

form of, ^g 

injunction to restrain sale on, 52 

issued how, a a 

levy of, . . . ; ' 4^ 

service of, ^q 

WARRANTY. 

tax collectors; in deed of, 53 

WATCHES. 

exempt from taxation, ^g 

WATERPOWER. 

taxable how, when used where created, 32 

when used in different town, 32 

WATERWORKS. 

municipal ; exempt from taxation, 23 

WEARING APPAREL. 

exempt from taxation, 29 

WESLEYAN UNIVERSITY. 

exempt from taxation, 22 

WIDOW. 

soldier's; property of, exempt from taxation, 19 

exemption where made, 22 

WITNESS. 

oaths ; ceremony to be used in administration, 69 

administered by whom, 70 

affirmation may be used, when, ^9 

forms of, »Q 

YALE UNIVERSITY. 

exempt from taxation, 22 



Par. 
45 

12 

58 
37 
67 
39 
110 

58 
57 



106 



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129 




135 




111 


-Y 


123 


\ 


119 




136 


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45 




72 
73 


■^1 


51 


- 


45 




47 


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45 




46 




187 


i 


189 


• i 


188 




190 




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'Dup«»U*l,Kcvv9/32 






^tatp of CUnrnif rttmt 



GENERAL LAWS 



CONCERNING 



TAXATION 



Part II 



STATE REVENUES 




P 



ii> D 5 
w* 1 G 




Published by the Tax Commissioner 
December, 1907 



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PUBLIC DOCUMENT NO. 48, SPECIAL NO. 3. 



GENERAL LAWS 



CONCERNING 



TAXATION. 



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Part II. 



State Revenues 

with annotations and references to decisions by the Supreme Court 

also chronological and comparative section 

tables, with index. 




PUBLISHED BY THE TAX COMMISSIONER 
December, 1907. 



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HARTFORD, 
P.RINTED BY THE STATE 
1907. 



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Publication 



Approved by 
The Board of Control. 



BytraT>Bf©r 
APR 131908 






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PREFACE. 



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This compilation of laws, relating to taxation by which the 
State derives its revenues, presents the Revised Statutes, and the 
various amendments since 1902, in compact form for convenient 
reference. 

The laws relating to taxation in the local units of government 
are included in a compilation previously issued, which is designated 
as Pirt I. The laws relating to taxation for State revenue only 
are included in this compilation, which is designated as Part II. 

The familiar section numbers of the General Statutes have 
been retained wherever possible and other consecutive paragraph 
numbers have been supplied. 

The calendar on page 53 gives all 'dates in the year on which 
reports are to be made or other action is necessary as provided. 

The location of aay section of the General Statutes relating to 
State taxation may be found by means of the comparative section 
^^5^* table on page 59. 



J 





Tax Commissioner, 



State Capitol, 
^ Hartford, December 10, 1907. 



The Case, Lockwood &» Brainard Company, Hartjord, Conn. 



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GENERAL LAWS 



OF THE 



STATE or CONNEOTIOUT 



CONCERNING 



STATE TAXATION. 



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STATE TAX. 

§ 2378. How and when payable. When the general as- 1 

sembly shall impose a tax upon the general list of the state last }gj; /^'jJUJ; 
made and perfected, the selectmen of each town shall cause the 
amount of tax due therefrom to be paid to the state on or before 
the tenth day of November next ensuing; and, if any town shall 
not pay such tax at such time, the treasurer of the state shall issue 
an execution, returnable in sixty days, against the estate of its 
selectmen for the sum due, directed to the sheriff of the county in 
which such town is situated. 



§ 2378. 
K. 237. 



Sheriit may depute an inhabitant of town to serve the execution. 



§ 2379. Execution against inhabitants of town for state ^ 

taxes. If such execution shall be returned unsatisfied, the said *^" p^^ * 
treasurer shall forthwith issue an execution, returnable in sixty ^'*^ ^^^ '*'*• 
days, for the sum remaining due on said tax, with the officer's fees 
and charges before that time accruing, against the estate of the in- 
habitants of such town, to be directed as aforesaid. 

§ 2379. Execution may be levied upon property of an inhabitant of the 
town. 3 D. 159; 16 C. 379. 

§ 2380. Reimbursement of such inhabitants by the 3 

town. When any estate shall be taken on an execution issued for ^«^'-*^ ?•*•*» 
the collection of a state tax due from any town, any justice of the Re^iaS. 



6 CONNECTICUT TAX LAWS. 

peace of an adjoining town, on application of the owner, shall ap- 
point three disinterested electors of such adjoining town to ap- 
praise such estate; and its appraised value, if sold on such execu- 
tion, shall be paid to such owner by the town from which such 
taxes were due, with such further damages as shall be just and 
reasonable. 

TREASURER AND COMPTROLLER. 

^ § 88. Collection of taxes and revenue by state treas- 

1712, iT|8, 1821, ypgp. p^gy jggyg |3onds when. The treasurer shall superintend 
^^•^^•5^^^ the collection of the state taxes and revenue, receive all such 
revenue, and make proper entries and credits for the same. He 
may provide, from time to time, registered bonds of this state in 
Buch sums as he may find expedient, and issue the same in ex- 
change for or in lieu of any registered or coupon bonds previously 
authorized to be issued; and said registered bonds so issued shall 
be payable at the same time and bear interest at the same rate as 
the bonds received in exchange; and any bonds so received in ex- 
change for new registered bonds shall be canceled by the treasurer. 

9 88. State treasurer cannot maintain action for penalty for violation of 
criminal law. 6 C. 312; 9 C. 267. 

5 § 120. Duties of comptroller concerning taxes. He 

738 -1796 1797 [comptrollcr] shall, from time to time, examine and state the 
amount of the debts and credits of the state; examine into the 
collection of taxes; see that all officers engaged in their assess- 
ment or collection faithfully execute their duties, and report to 
the general assembly all such as are unfaithful; present all 
claims in favor of the state against any bankrupt, insolvent debtor, 
or deceased person; institute and maintain suits in the name of 
the state, against all persons who have received money or property 
belonging to the state and have not duly accounted for it, and all 
moneys recovered, procured, or received for the state by the 
authority of the comptroller shall be paid to the treasurer, who 
shall lodge a duplicate receipt therefor with the comptroller. 

MILITARY COMMUTATION TAX. 

^ § 2995. Militia; enrollment for commutation tax. The 

Bev i^S?'s3uo ^^^^68 of all male citizens of this state between the ages of eighteen 

laJlH'h^'i'sl^M ^^^ forty-five years, residing in each town on the first day of 

1896| eh. 833,' §8.' January subsequent to the last previous enrollment, shall annually, 

at some time between the first day of January and the first day of 

February following, be enrolled alphabetically, by or imder the 



: 1874 
Rev. 1888, §326. 



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MILITARY COMMUTATION TAX. • 

supervision of the selectmen of the town in which they reside. On 
such enrolhnent lists and opposite the name of every person exempt 
from mmtary duty, or a minor, or in the active militia, the select- 
men shall write " exempt '' and the reason of such exemption, or 
« minor " or " active militia,^' as the case may be, and shall sign 
said Hsts and file them in the office of the town clerk of such town; 
and annually, on or before the fifteenth day of February, make 
report to the adjutant-general of the total number enrolled on 
their respective town lists, the number marked exempt by reason 
of disability, the number exempt by reason of other causes, the 
number of minors, the number of active militia, the number hable 
to military duty, and the number liable to pay a commutation tax 
as hereinafter provided, and shall certify that they believe said 
Hsts to be correct. The adjutant-general may call for the original 
enrollment, showing names of those exempt and causes of exemp- 
tion, and satisfy himself of its accuracy. The adjutant-general 
shall forward the return of the number liable to pay a commutation 
tax to the state treasurer. 

§ 2996. When new enrollment list may be made When- 7 

€ver the adjutant-general shall be of the opmion that the enroll- i8.i>, ch. loi. 
ment lists of any town required to be made under the provisions 
of § 2995 are incorrect, he may, upon not less than five days notice 
to one of the selectmen of such town, apply to any judge of the 
superior court for the appointment of one or more competent per- 
sons, residents of such town, to make a new enrollment list of such 
town, according to law, and such judge may forthwith appoint 
one or more such competent persons to make such new enrollment 
list within such time as such judge shall limit. The person or 
persons so appointed shall be sworn to the faitjiful performance of 
said duty, and shall make such new enrollment list withm the time 
limited and return the same to said judge, and said list, having 
been approved by said judge, shall be lodged with the town clerk 
of such town by the persons making the same. Such enrollment 
list so made out and lodged shall be the legal enrollment hst of 
such town for the year in which it shall be made, and shall be 
used by the selectmen of such town in laying the" commutation tax 
in said town for said year as in § 2998 provided. The expense 
of such new enrollment shall be approved by such judge and shall 
be paid by the town. 

§ 2997. Exemptions from military duty. The following 8 

reasons shall exempt from such military duty : first, such physical Bev*iU^4i. 
or mental disabilities as shall be prescribed in general orders i889. ch. 5^ ts. 



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1898, 
1895, 
1897, 
1899, 
1905, 



CONNECTICUT TAX LAWS. 

ch 333' !?! issued by the adjutant-general and approved by the commander-in- 
cb- 229,' |r. chief, printed copifes of which approved general orders, specifying 
ch! 237*, §1. such reasons of exemption, shall be sent annually, on or before the 
first day of January, to the selectmen and town clerk in each town 
in the state by the adjutant-general ; second, service in the army or 
navy of the United States and an honorable discharge therefrom; 
third, membership for the time being in a volunteer fire company 
in this state, provided such membership shall have continued at 
least one year ; fourth, service for three years in the active militia 
of this state, or for three years consecutively in any volunteer 
fire company in this state ; fifth, being a warden or deputy warden 
of the state prison; sixth, any further reason expressly provided by 
law; but the reason specified in the clauses marked second, third, 
and fourth in this section shall not exempt from military duty 
in time of war, invasion, or rebellion, or reasonable apprehension 
thereof. 



® § 2998. Commutation tax. The selectmen of every town 

rUv!iS,§3iS! shall, on every rate bill for its annual tax, add a tax of two dollars 
i^chiaijio! ^^ 6^®^ person so enrolled as liable to military duty, except minors, 
and members of the active militia, which tax shall be in commuta- 
tion of military duty, and collected and paid to the town at the 
time and in the manner provided for town taxes. The town 
treasurers shall pay to the treasurer of the state, on or before the 
tenth day of November, annually, such military commutation tax 
as is determined to be due from their respective towns by the 
returns of the selectmen to the adjutant-general last before made, 
except as hereafter provided, and the treasurer shall have the same 
power to enforce such payment as he has in the case of any state 
tax. The town treasurers, in making the payments above pro- 
vided for, may deduct therefrom a sum equal to that part of the 
commutation taxes placed upon the rate bills of their respective 
towns last issued which cannot be collected, not to exceed ten per 
cent, of such taxes. 

10 § 2999. Penalty for neglect of duty by selectmen. Every 

1874. selectman neglecting or refusing faithfully to perform the duty as 
fmJh^84jii: enrolling officer required by this chapter shall be fined five hun- 
1896, ch.333, ill. ^j.g^j dollars. When the adjutant-general shall find, from the re- 
turns of the selectmen of any town, that they have not made a 
true report of the number of persons liable to military duty or 
to pay a commutation tax, imder the provisions of this chapter, 
he shall notify them by mail that they have failed to make such 
report; and if they shall not make true report of the number of 



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MILITARY COMMUTATION TAX. ^ 

such persons, as nearly as the same can be ascertained, within 
twenty days after such notice, he shall notify the state's attorney in 
the county in which said selectmen reside, who shall prosecute for 
said offense. 

§3000. Refusing information; penalty. Proof of exemp- 11 

tion. Every person knowingly and wilfully refusing information, j^^^, i^^|8i44. 
or giving false information, to any selectman or other person JH^ch.m|i2- 
making such enrollment respecting the name, age, residence, oc- 
cupation, military service, or service in any fire company, or 
physical or mental disability of himself or of his son or ward, or 
person in his employ or boarding with him, shall be fined twenty 
dollars. In case of doubt as to exemption from military duty, or 
from the payment of such commutation tax, the burden of proving 
such exemption shall be on the person claiming it; and all en- 
rolling officers may require the persons examined by them to 
testify under oath, and may administer such oath. 

§ 3001. Appointment and duties of examining surgeons. 12 

The commander-in-chief shall appoint post surgeons, removable at j^^^ j^j^j^ 
his pleasure, to determine exemptions from military duty by the J|3.ch.^,|i«. 
standard of disability prescribed by the surgeon-general as afore- 
said, and regimental surgeons or assistant surgeons shall be ap- 
pointed for such duty in their respective towns. All decisions of 
such post surgeons shall be subject to review and reversal by the 
surgeon-general. 

§ 2395. Collection of poll and military taxes by im- i3 

priSOnment. when any person shall neglect or refuse to pay J^; chlS: 
any poll or military tax assessed against him, after payment of the i^' ^ ^ 
same shall have been legally demanded, the tax collector of the 
town to which said tax is due, and who is authorized to collect said 
tax, may, at any time within three years after said tax shall be- 
come due, prefer his complaint to any justice of the peace residing 
in said town, or to any city, town, or borough court established 
within said town, alleging the nonpayment of said tax, and such 
justice of the peace, or court, shall thereupon cause such delin- 
quent taxpayer to be arrested and brought before such justice 
or court. Such justice or court shall thereupon hear and deter- 
mine such case, and, if no proper or sufficient reason is shown by 
said delinquent taxpayer why said tax has not been paid, shall 
order the accused to stand committed to the jail or workhouse in 
the county until such tax, with the interest thereon and all costs 
of the proceedings, shall be paid. Any person committed to jail 



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CONNECTICUT TAX LAWS. 

under the provisions of this section shall be required to do such 
work as his physical condition may allow, and shaU be discharged 
when his labor at the rate of one dollar a day shall amount to ^id 
tax and costs; and thereupon the county commissioners shall pay 
to the tax collector of the municipality from which the delinquent 
was committed the amount of said tax. There shall be allowed 
^ch tax collector, for services in causing the arrest of such de- 
if n ,!^P^y^'"' t^o dollars, and the court and officers' fees 
shaU be tte same as in criminal cases; and the delinquent shall 
pay two dollars and twenty-five cents board for each week of his 
commitment. All of the foregoing expenses shall be taxed as a 
part ot the costs against such delinquent taxpayer. The fore- 
going provisions shall apply to the coUection of all poll and 
military taxes now due and unpaid. 

^^ CHOSE IN ACTION TAX. 

1889, ch. 248, §9.. §2325. Payment to state treasurer of tax on choses 

'l^^^^t '" action Any person may take or send to the office of the tS 

■^iL'1^: f °V^'' !***^ ^y ''°^''' "°te' or other chose in action, or a 
description of the same, and may pay to the state a tax of two 
per centum on the face amount thereof for five years or. at the 
option of such person, for a greater or less number of years at 
tiie same rate, under such regulations as the treasurer may pre- 
scribe, and the treasurer shall thereupon make an indorsement 
upon said bond, note, or other chose in action, or shall give a re- 
ceipt for the tax thereon, describing said bond, note, or other chose 
m action certifying that the same is exempt from all taxation for 
the penod of five years, or for such longer or shorter period for 
which a proportionate tax has been paid, which indorsement or 
receipt shall be duly dated and signed in the name of the treasurer 
and with the seal of the treasurer affixed. Said treasurer shall 
keep a record of such indorsements and receipts with a descrip- 
tion of such bonds, notes, or other choses in action, together with 
the name and address of the party presenting the same and date 
of registration ; and said treasurer shall, annually, on or before the 
tenth day of November, mail to the town clerk of each town a 
general description of all such bonds, notes, or other choses in 
action so registered before the first day of the October last pre- 
ceding by persons residing in such town, the date and period of 
such registration, and the names of the persons by whom the same 
were registered; and all bonds, notes, or other choses in action so 
indorsed, or described in such a receipt, shall be exempt from all 
taxation m the state during the period for which said tax is so 



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COBPOHATE TAX. 11 

CORPORATE TAX. 
Specially Chartered Corporations. 

§ 10. Preliminary printing and franchise fees for special ^^}^^^ 

CliarterS. No application for any act or resolution for the in-i899,*'*ch. 230, 
corporation of any company which can legally be organized under 1901, §i.% 157, 
the provisions of chapter 198 or under the provisions of chapter 1903,*?^. 154. 
221 of the general statutes shall be heard by the general assembly 
or any committee thereof unless the applicants shall have first 
paid to the state treasurer the sum of one hundred dollars. In case 
such act or resolution shall not become a law, the treasurer shall 
return the fees so paid as aforesaid. Upon every bill or resolu- 
tion affecting private- interests, other than appropriation bills or 
resolutions, passed by the general assembly, there shall be paid 
for the use of the state a fee of five dollars for each legal page 
or fractional part thereof. Said fees shall be paid to the treasurer 
of the state before the engrossed copy of such bill or resolution shall 
be transmitted by the engrossing clerk to the secretary. 

§ 3316. Tax on stocic issue authorized by special act; i« 

penalty. Before any bill or resolution creating a corporation}^; Jj; ^JJ 
having a capital stock shall be approved or become a law, there J9jj3j*^;.^''-j^ 
shall be paid to the state treasurer, in addition to the fees required 
by section 10 of the general statutes, a franchise tax of one dollar 
on each one thousand dollars of the capital stock with which it 
is to be organized, but such tax shall in no case be less than fifty 
dollars. If such bill or resolution shall not be approved or become 
a law, the treasurer shall return the tax so paid. Whenever any 
specially chartered corporation shall vote to increase the amount 
of its capital stock in accordance with the provisions of this act 
or of any other general or special law affecting it, such corpora- 
tion shall pay to the state treasurer, before any shares of such in- 
creased capital stock shall be issued, a further tax of one dollar 
on each one thousand dollars of the total increased capital stock 
so voted, but no additional franchise tax shall be required upon 
stock upon which the corporation has paid the full franchise tax 
required by the law in force at the time of such payment. Every 
officer of any corporation subject to any of the provisions of this 
section, who shall sign or issue any certificate of stock on which 
the tax imposed by this section has not been paid, shall be fined 
one thousand dollars, or imprisoned not more than two years, or 
both. 



§57. 



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CONNECTICUT TAX LAWS. 



Corporations Organized under General Law. 



17 § 3356. Tax on capital stock. Every such corporation, 

1^' ch. ^' p! ^^^^^^ its certificate of incorporation shall be approved by the 
^^*^ fi6i! 'Secretary of the state, shall pay to the state treasurer fifty cents 
on every one thousand dollars of its authorized capital stock up ta 
five million dollars; and it shall pay ten cents upon every one 
thousand dollars of its authorized capital stock in excess of five 
million dollars. Whenever any corporation organized under the 
provisions of this part [§§ 58 to 79, inclusive, Chap. 194, Public 
Acts of 1903], or unSer any former joint stock law of this state, 
shall increase the amount of its authorized capital stock, it shall pay 
to the state treasurer, before the certificate of increase shall be 
approved, fifty cents on each one thousand dollars of such author- 
ized increase until it has paid on a total capital stock of five 
million dollars; and, upon any authorized increase of capital stock 
above five million dollars, it shall pay to the state treasurer ten 
cents on each one thousand dollars; but no payment under the 
provisions of this section shall be less than twenty-five dollars. 
Said payments shall be in lieu of all other taxes upon the franchise 
of the corporation, but shall not be in lieu of any tax imposed by 
law upon the property of the corporation or upon the shares of its 
stock in the hands of its stockholders. 

Consolidated Corporations. 

1901 2%r §40 ^ ^^^^' '''9^*^'! duties, and liabilities. Upon the com- 

i903!ch'i94,'|S.'pletion of such consolidation, the several corporations shall become 
a corporation by the name provided in such agreement, and shall 
possess all the rights, privileges, powers, and franchises of each 
of the consolidating corporations; and all property, real, personal, 
and mixed, and all debts due to them on whatever account, shall 
» be vested in the consolidated corporation ; and all rights of creditors 

and all liens upon the property of either of such consolidating 
corporations shall be preserved unimpaired, and the respective cor- 
porations shall continue in existence so far as may be necessary ta 
preserve the same; and all debts, liabilities, and duties of either 
of such consolidating corporations shall thenceforth attach to the 
consolidated corporation, and may be enforced against it to the 
same extent as if they had been incurred or contracted by it. An 
amount of the stock of the consolidated corporation equivalent te 
the amount of the stock of the merged corporations on which a 
franchise tax has been paid shall be exempt from taxation under 
§ 3356 of the general statutes as amended in 1903, chapter 194^ 
§61. 






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CORPORATE PROPERTY GENERALLY. 

Corporate Property Generally. 

§ 2328. Property of corporation, how assessed. The 19 

whole property in this state of every corporation organized under ^^ /^* 
the law of this state, whose stock is not liable to taxation, and 
which is not required to pay a direct tax to this state in lieu of 
other taxes, and whose property is not expressly exempt from taxa- 
tion, and the whole property in this state of every corporation 
organized under the law of any other state or country, shall be set 
in its list and liable to taxation in the same manner as the property 
of individuals. 

§ 2328. Formerly bank stock owned by corporation was not taxable. 3 C. 
15. Bank stock owned by savings bank held taxable where latter is located. 20 
C. 111. Deposits in savings banks are not stock. 20 C. 111. The capital stock 
of a bank embraces all its property. 31 C. 106. What exempt as necessary to 
corporation's " appropriate business." 35 C. 7 ; 40 C. 498. Under former statute 
real estate of national banking association, used in its appropriate business, not* 
to be listed. 74 C, 450-452. Bridge structure is not taxable as " real estate." 
77 C, 315, 317. Underground pipes of a water company are taxable as personal 
property in the town where company is located and does business. 79 C. 71. 



§ 2329. Corporate property, where listed. Stock- 20 

holders exempt. The real estate of any corporation mentioned Re^**?!^^ 
in section 2328 shall be set in the list of the town in which such ^*"' ^ ^^ 
real estate is situated, and all of the personal estate of such cor- 
poration which is permanently located or stationed in any town 
shall be set in the list of the town in which said property is located, 
and all other personal property of such corporation shall be set 
in the list of the town in which such corporation has its principal 
place of business, or exercises its corporate powers; and when it 
shall have two or more establishments for transacting its business 
in different towns, school districts, or other municipal divisions, it 
shall be assessed and taxed for every such establishment, and for 
the personal property attached thereto, or connected therewith, and 
not permanently located in some other town, in the town, school dis- 
trict, or other municipal division having the power of taxation in 
which such establishment is; and the stockholders of any corpora- 
tion, the whole property of which is assessed and taxed in its name, 
shall be exempt from assessment or taxation for their stock therein. 

§ 8329. Bridge structure is not taxable as real estate. 77 C. 317. Under- 
ground pipes of a water company are taxable as personal property in the town 
where its principal place of business is located. 79 C. 71. 

§ 2336. Pledged stock and bonds; returns by cor- 21 

porations to assessors. The cashier of each bank and national j^^^^g^^^ggg 
banking association, the treasurer of each savings bank, and the i^, ch. 38. 
secretary of each corporation incorporated by the laws of this 
state, shall, upon the request of the assessors of any town, city, or 
borough, inform them of the name of any person therein who owns 



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14 CONNECTICUT TAX LAWS. 

stock or bonds held by such corporation as collateral security for 
any indebtedness or liability, and the amount and description of 
such stock or bonds; and any such cashier, treasurer, or secretary, 
Pemuty. who shall neglect to furnish such information to the assessors of 
any town, city, or borough, where said stock or bonds are liable 
to be taxed, shall forfeit one hundred dollars to said town, city, 
or borough. 

Banks^ Trust, Insurance, Investment^ and 

Bridge Companies. 

22 § 2331. Certain corporations to report and pay tax to 

mil i87i! 1OT7,' state. The Secretary, treasurer, or cashier, of every bank, na- 
Rev?^§fS836,»^^°^^^ banking association, trust, insurance, investment, and 
^^^' ay}?' ^^^^' ^^i^g® company, whose stock is not exempt from taxation, shall, 
1889, ^h8. 63, annually, in October, on or before the fifteenth day thereof, file 
1893, chs. 160, in the office of the tax commissioner of this state a statement 

189 

189T, ch8. 153, under oath, showing the number of shares of its capital stock and 

1899, ch. 178. the market value thereof on the first day of October, the name 

1901, ch|. 106, j^^ residence of each stockholder, and the number of shares 

loS *ch. ^." owiied by each on said last named date ; and, on or before the last 

day of the following February, each of the corporations aforesaid 

shall pay to the treasurer of this state a tax of one per centum on the 

market value of each share of its stock, as such value may be deter- 

Por penalty Bee ^^^^^ under the provisions of section 2332, less the amount of 

§8332, p. 37. taxes paid by such corporation upon its real estate in Connecticut 

during the year ending on the thirtieth day of September next 

prior thereto, all of which real estate shall be assessed and taxed in 

the town or other taxing district within which it is located. 

S 2331. Under former statute It was held (1) that secretary was not liable 
for the tax, but only for the forfeiture, 68 C. 311; (2) that by 'capital" the 
surplus of company's assets over liabilities was Intended, 75 C. 280, 77 C. 45 ; 
(3) that taxable real estate could only be deducted from stockholder's surplus on 
strong proof of identity between such real estate and such surplus, 75 C. 280, 74 
C. 35, 77 C. 45 ; (4) that assessors should not list national banking association's 
realty, if used in the appropriate business of the association, 74 C. 451. Structure 
of bridge company is taxed by exacting a payment measured by the market value 
of its stock. 77 C. 314. 

§ 2332, de meetings of board of equalization to correct 
returns of banl(s, national banking associations, trust, in- 
surance, investment, and bridge companies, will be found on 

p. 37, par. 78. 

23 § 2333. State remits to taxing districts. Nonresident 

1869' 18^' 18??; stock. On or before the fifteenth day of April in each year, the 
Rev1iS8^s&6 treasurer of the state shall remit to the treasurer of each town in 



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BANKS, TRUST, AND INSURANCE COMPANIES^ ETC. 



15 



the state, or, in towns where the town and city governments are ssr, m^ asis, 
consolidated, to the city treasurer, the amount of the tax received law, ^. ea, 
as aforesaid upon such shares of the capital stock of any of theissa, chj. iw, 
aforesaid corporations as were, on the first day of October of the ,897, ctii. 15a. 
preceding year, owned by persons who resided or corporations ,899 ^; ^^ 
which were^ located in such town, subject to the deductions pro- i»i' ^h. loe 
vided for in § 2334. Each of the aforesaid town and city 
treasurers shall, on or before the first of May in each year, dis- 
tribute the tax derived from the shares which were owned by each 
stockholder resident or located therein on the first day of the pre- 
ceding October, among the taxing districts, including therein the 
town, in which said stockholder then resided or was located, in 
the proportion that the tax rate fixed by each of such districts 
within the twelve months next preceding said first day of May 
bears to the combined or total tax rate of all said taxing districts; to 
the end that such town and the taxing districts therein may, to- 
gether, receive the same amount of tax that they would have re- 
ceived had said shares been listed in the name of the stockholders 
resident or located therein, and assessed and taxed at the valuation 
fixed by the board of equalization, and at an aggregate rate equal 
to the rate prescribed in § 2331. The tax derived from the 
shares of any national banking association located in this state, 
which were on the first day of the preceding October owned by non- 
residents of this state, shall be paid over to the treasurer of the 
town within which such banking association is located. 



ch. 
ch. 



§ 2334. Exemptions and deductions from state taxes. 24 

So much of the deposits of any savings bank as was, on the first J^JJ^ 
day of April, 1901, invested in the shares of the capital stock of any 
of the aforesaid corporations shall, so long as it remains invested 
in the same shares, be exempt, to the amount of the market value 
of said shares, as determined by the aforesaid board of equaliza- 
tion [§ 2332, p. 37, par. 78], from payment of the tax required 
by section 2422. If the annual dividend hereafter paid by any of 
the corporations mentioned in section 2331 shall not equal the 
average annual dividend paid by it for the five years next preceding 
January first, 1901, any charitable, ecclesiastical, educational, or 
benevolent association, corporation, or society, located in this state, 
whose property is exempt from taxation, shall, upon proof of these 
facts and upon compliance with the provisions of this section, be 
entitled to demand and receive from the treasurer of this state, and 
said treasurer shall pay to each of said associations, corporations, or 
societies, such sum not exceeding the amount received by him upon 
the shares of stock held by it in any of the aforesaid corporations, 
as may be required to make the dividend for the preceding calen- 



106. 
167. 



V 



1Q CONNECTICUT TAX lAWS. 

dar year equal to the average annual dividend paid by such cor- 
poration for the five years next preceding the first day of January, 
1901 ; but no such payment shall be made unless written applica- 
tion therefor is made during the month of March, and then only 
upon proof satisfactory to the state treasurer that the applicant 
was the owner of the shares upon which such payment is de- 
manded, on the first day of April, 1901, and has ever since con- 
tinued to own them. The payments herein provided for shall 
cease on the thirty-first day of March, 1910, and until then shall 
be made only from the taxes paid to the treasurer by the respective 
corporations taxable under sections 2331 to 2335, both inclusive. 
The extension granted by the foregoing provisions is intended to 
give the associations, corporations, and societies herein mentioned 
opportunity to dispose of the investments now held by them which 
are within the foregoing provisions, and no such association, cor- 
poration, or society shall be entitled to any payments herein 
provided for after said thirty-first day of March, 1910. 

25 § 2335. Stockholders exempt. Treasurer collects un- 

1901, chs. 106. pg^j J taxes, stockholders in the corporations mentioned in sec- 

^^' tion 2331 shall be exempt from taxation upon their shares of stock 

except as in said section provided. The state treasurer shall sue 

for and collect any tax due under the provisions of sections 2331, 

2332, 2333, 2334, and this section, which remains unpaid. 

§ 2336 will be found on page 13. 

City Bank of New Haven. 

26 Stock exempt from taxation. The bank, by their presi- 

PrivateLaws, dent, whenever, and as soon as it shall become organized, under 
' " ' their charter, shall subscribe to the capital stock of the Hampshire 
and Hampden canal corporation, the sum of one hundred thousand 
dollars, being one thousand shares, to become part and parcel of 
the stock of said canal corporation. But said bank shall not be 
obliged to take or receive, in addition to their capital stock, any 
other or further subscription from the State of Connecticut, from 
the school fund of the state, or from the funds of any college, 
ecclesiastical society, school, or other corporation for charitable 
purposes, within this state; that in consideration of said subscrip- 
tion, to said canal corporation, the capital stock of said bank, shall 
be, and remain, free from taxation, until the tolls collected by 
said canal corporation, shall be sufficient to afford a dividend of 
six per cent per annum, on their capital stock, after which the 
stock of said bank, shall be liable to taxation, in the same manner 



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BANKS. 

as other bank stock. Provided, that said bank shall not go into 
operation, until said one hundred thousand dollars, shall be sub- 
scribed to said stock, to the acceptance of the president, directors 
and company of said canal company, and a certificate thereof, shall 
be given by them in writing, that a sum to that amount has been 
subscribed, and secured, for the benefit of said canal. 



17 



Connecticut River Banking Company. 

Stock exempt from taxation for four years. And whereas 27 

an improved navigation through the valley of Connecticut river Private l«w«. 
is necessary to be made in different states, and will be of great '^ 
public utility, the stock, property and income of said Connecticut 
river company shall be forever exempt from taxation, and the stock 
of said banking company shall be exempt from taxation for four 
years from and next after the rising of this Assembly. 



Stock exempt from taxation when. Resolved by this As- 28 
sembly. That the Connecticut river banking company be, and they Prirate Law», 
hereby are authorized and empowered to subscribe the sum of sixty ^ 

thousand dollars to the stock of the Connecticut river company; 
and in case they shall make and pay said subscription of sixty 
thousand dollars, the stock of said banking company shall be 
exempt from taxation, until the tolls collected by said Connecticut 
river company shall be sufficient to afford a dividend of six per 
cent per annum on their capital stock, to be ascertained by the 
commissioners; after which the stock of said banking company 
shall be liable to taxation, in the same manner as other bank stock. 

Provided however, that said banking company shall not be 
authorized to issue or emit any bond, bills or notes, on that part 
of their capital stock which shall consist of shares or stock in said 
Connecticut river company. 

*********** 

Said Connecticut river company may have and are hereby al- 
lowed the term of two years from the rising of this Assembly to 
construct and complete their locks and canal, at Enfield falls, which 
being done within said time, to the acceptance of said commis- 

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CONNECTICUT TAX LAWS. 



sioners, said river company and said banking company shall con- 
tinue to have and enjoy the rights, powers and privileges to them 
respectively granted by the General Assembly. 



Mechanics Bank in New Haven. 

. 29 Stock exempt from taxation. The bank, by their presi- 

iSirp.^oe.lio. dent, whenever and as soon as it shall become organized under 
their charter, shall subscribe to the capital stock of the Farmington 
canal corporation, the sum of one hundred thousand dollars, to 
become a part and parcel of the stock of said canal corporation, and 
if the directors of said canal corporation shall require the further 
sum of one hundred thousand dollars, or any part thereof, in such 
case the president of the bank shall subscribe the further sum of 
one hundred thousand dollars, or such part thereof, as the directors 
of the canal company shall require, thereby making in the whole 
a sum not exceeding two hundred thousand dollars. But said 
bank shall not be obliged to take or receive in addition to their 
capital stock, any other or further subscriptions from the State 
of Connecticut, from the school fund of the state, or from the funds 
of any college, ecclesiastical society, school or other corporation for 
charitable purposes, within this state; that in consideration of 
said subscription to said canal company, the capital stock of said 
bank, shall forever remain wholly free from all taxation. The 
bank shall not have a right, at any general meeting of the stock- 
holders of the canal corporation, to vote on or represent their shares 
until after the canal shall be made and completed from New Haven 
harbor to the town of Farmington. 



30 

Private Laws, 
1824, p. 107, §11. 



Taxable under certain conditions. That in case said canal 

shall not be made from New Haven harbor to the town of 
Farmington within eight years, then and in that case the presi- 
dent and directors of said bank, shall pay to the treasurer of this 
state, to and for the use of this state, the one half of one per cent 
per annum, on the stock employed in banking operations; and 
that the stock of said bank shall be forever thereafter, liable to be 
taxed in the same manner as other bank stock in this state. And 



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SAVINGS BANKS. 

that this act ma}^, at any time, be altered amended or repealed at 
the pleasure of the General Assembly. 

Provided that said bank shall not go into operation until four 
hundred thousand dollars shall be subscribed to said canal stock, 
to the acceptance of the canal commissioners; and a certificate 
thereof shall be given by them in writing, that a sum to that amount 
has been subscribed and secured for the benefit of said canal. 

And it is further provided, that fifty thousand dollars shall 
be actually expended on said canal, before said bank shall go into 
operation; and the canal commissioners shall not be stockholders 
or directors in the bank. 



19 



Saving^s Banks. 

*§ 2422. Returns by, and tax on, savings banks. The 

treasurer of each savings bank shall, on or before the tenth day 
of January, annually, deliver to the tax commissioner a sworn 
statement of the amount of all its deposits, exclusive of surplus, 
on the first day of said month; also of the amount invested in anv ^1 

* 1st)9 IfT'i lbT& 

bonds issued by this state, or by any town or city in this state, lOTr/ias*. ' 

in aid of the construction of any railroad, and which, by the ^fjisl^ Sl** 

statutes of this state, are exempt from taxation ; also of the amount ^**^' ^^' '^^ ^' 

invested in certain corporate stocks, as provided in section 2334; 

also of the assessed value of all real estate assessed against said 

savings bank in the year preceding the first day of said January, 

together with a specific list of the same, and the amount of taxes 

paid or payable thereon during said year; and every savings bank 

shall pay to the state, one-half on or before the twentieth of 

January and one-half on or before the twentieth of July in every 

year, a tax on its corporate franchise, computed as follows : From 

the amount of its deposits, exclusive of surplus, shall be deducted 

fifty thousand dollars, and also the amount invested in any bonds 

issued by this state, or by any town or city in this state, in aid of 

the construction of any railroad, and which, by the statutes of 

this state, are exempt from taxation, and also the amount invested 

in certain corporate stocks as provided in section 2334; and the 

annual tax shall equal one-fourth of one per centum of the 

amount of its deposits remaining, less the amount of taxes pa}'- 

able by it upon its real estate in Connecticut during the year 

prior to the first day of said January; all of which real estate 

shall be assessed and taxed in the town or other taxing district 

within which it is located. Said state tax shall be in lieu of all 

other taxes upon savings banks, their deposits and surplus, except 

the aforesaid taxation upon their real estate. 

§ S122. No deduction allowed because of securities of the United States ex- 
empt from taxation. 32 C. 173. A legislative Bill inadvertently sent to the 
governor pending reconsideration in one House, and signed by him, does not 
become a law. 79 C. 141-153. 



• There is no provision in the general statutes for listing, assessing, and 
taxing property of stock corporations, except §§ 2422 to 2465, and §§ 2328, 2331. 
77 C. 315. 



20 



COXXECTICUT TAX LAWS. 



pawi^A ^^^ ^" banks and trust companies maintaining a savings 

1907, ch^ 85?|2. department, or soliciting or receiving deposits as savings. 

Said banks and tmst companies shall pay to the state on all savings 
deposits the same tax which is required to be paid by savings banks 
by section 2422 of the general statutes as amended by chapter 189 
of the public acts of 1903, on the savings deposits held by them, and 
such savings deposits shall be exempt from all other taxation; 
and said banks and trust companies shall also transmit to the bank 
commissioners, on or before the first day of October in each year, 
and oftener if required by said commissioners, a sworn statement 
of the amount of such deposits and the securities in which they are 
invested, together with such other information as may be required 
to be given to said commissioners in the annual statements of banks 
and trust companies. 

§ 2441, de meetings of board of equalization to correct 
returns of savings banks, will be found on p. 37, par. 79. 

Railroad Companies. 

1^ 1871 § 2423. Returns by railroad companies. The secretary 

ifl75, 1876! iml or treasurer of every railroad company, any portion of whose road 
Bev. /^'s39i9. is in this state, or if such portion of said road is in the hands of a 
iSt,' ch." 204' |i! trustee or receiver, then such trustee or receiver, shall on or before 
the tenth day of November, annually, deliver to the tax commis- 
sioner a sworn statement of the condition and affairs of said com- 
pany or road as they existed on the thirtieth day of the preceding 
September, in the following particulars, namely: The number of 
shares of its stock, and if the same consists of different classes, 
then of those of each class, and the market value of each share, 
the dividends paid per share on each class of said stock during 
the year preceding such thirtieth day of September, and the dates 
of said payments, the amount of its funded and floating debt, 
and the market value of any of such indebtedness which is below 
par in value, the number, amount, and market value of any un- 
paid bonds secured by mortgage on the property of said company 
by any of its predecessors in title and legally convertible into the 
capital stock of such company, the amount of bonds issued by 
any town or city of the description mentioned in section 2315, 
when the avails of such bonds, or stock subscribed and paid for 
therewith, shall have been expended in such construction, the 
amount of money actually on hand in cash in the treasury or in 
the possession of the proper officers or agents of the company or 
of any such trustee or receiver, the amount paid for taxes in this 
state during the year ending on said thirtieth day of September 
upon any real estate owned by said company, trustee, or receiver, 
and not used for railroad purposes, the whole length of the road, 
and the length of those portions thereof lying without this state. 

5 2423. Cash on hand means money or instruments which pass from hand 
to hand or are immediately convertible into money. 60 C. 327. Tax on railroads 
running into other states constitutional. 60 C. 327. 



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RAILROAD COMPANIES. 



21 



33 



§ 2424. Tax on railroad COmpameS. Every such railroad 
company, trustee, or receiver, shall, on or before the twenty-fifth iots! isaa! iSi.' 
day of November, annually, pay to the state one per cent, of the ^^* *®^ *^^** 
valuation, made and corrected by the board of equalization, of 
said stock, and one per cent, of the par value of such funded and 
floating indebtedness, as required to be contained in said state- 
ment, or, if any of said indebtedness is worth less than par, then 
one per cent, of its valuation made and corrected by said board, 
after deducting from such valuations the amount of any bonds or 
other obligations of said company, or of their market value, if 
below par, which may be held in trust for said company as a part 
of any sinking fund belonging to it, and also deducting from said 
sum required to be paid, the amount paid for taxes in this state 
during the year upon any real estate owned by said company, 
trustee or receiver, and not used for railroad purposes; and the 
valuation so made and corrected by said board shall be the measure 
of value of such railroad, its rights, franchises, and propert}^ in 
this state for purposes of taxation ; and this sum shall be in lieu of 
all other taxes on its franchises, funded and floating debt, and 
railroad property in this state. 

8 2424. Exemption of original capital applied to increase, including pre- 
ferred stock. 30 C. 290. Connecticut railroad bonds In hands of holders were 
taxable by the towns. 33 C. 187 ; but are now exempt. 40 C. 496. Assess- 
ments of benefits not within this section as a tax. 36 C. 255. Exemption from 
other taxation not limited to that used for railroad purposes. 40 C. 491. What 
property regarded as used for railroad purposes. 40 C. 498. Statute seeks to 
tax value of property within this state devoted to railroad purposes. 42 C. 103 ; 
48 C. 53. Compensation for additional burden because of street railway not a 
tax. 67 C. 198. 

§ 2441, de meetings of board of equalization to correct 
returns of railroad companies, will be found on p. 37, par. 79. 

§ 2425. Tax when only part of railroad lies in this state, 34 

When only part of a railroad lies in this state, the company own- Rev'^isss^** 
ing such road shall pay one per cent, on such proportion of the 
above-named valuation as the length of its road lying in this state 
bears to the entire length of said road. But in fixing the afore- 
said valuation and lengths, neither the value nor length of any 
branch thereof in this state, which the board of equalization shall 
determine to be of less value per mile than one-fourth of the 
average value per mile of the trunk road, shall be included; but 
every such branch shall be estimated at its true and just value by 
the board of equalization, and such railroad company shall pay 
to the treasurer of this state one per cent, on such value, at the 
time fixed in § 2424 for the payment of other railroad taxes, and 
when any such sum becomes due, and such company shall not have 



> 



22 



CONNECTICUT TAX LAWS. 



then the management and control of its road, or the road bearing 
its name, the person or corporation then owning or managing 
such railroad shall pay such sum to the state within the time above 
prescribed. 



§ 2425. 
48 C. 44. 



No deduction because of leased lines in another state not owned. 



35 

1^99, ch. 198. 



§ 3822. Reports concerning trunk line of Consolidated 

road. For the purpose of annual reports to the railroad com- 
missioners, the trunk line of the New York, New Haven, and 
Hartford railroad company is hereby declared to be the line of road 
between Woodlawn Junction in the state of New York and Provi- 
dence in the state of Rhode Island; and from New Haven in the 
state of Connecticut to Springfield in the state of Massachusetts. 
This section shall not affect the method of taxation of the trunk 
and branch lines owned by said railroad company as fixed by the 
board of equalization for the year 1898. And in case any railroad 
shall hereafter be merged in said New York, New Haven and Hart- 
ford railroad company, the valuation of the railroad so merged 
for purposes of taxation shall not be less than the valuation for tho 
year preceding the date of such merger. 



9^ Returns de stock issued to acquire stock of other com- 

wo?chf^! pany. A^Tienever any railroad company or street railway company 
1907, ch. 204, 81. gi^aii hsiYe issued its stock, bonds, or other evidences of indebted- 
ness for the purpose of acquiring the stock, bonds, or other evidences 
of indebtedness of any other railroad company or street rail- 
way company whose line of railroad or railway is wholly or partly 
within the limits of this state, the stock, bonds, or other evidences 
of indebtedness so issued shall be deducted from the amount of 
the stock and funded and floating debt of such purchasing rail- 
road or street railway company, in its returns to the tax com- 
missioner for the purposes of taxation; provided, that said other 
railroad company or street railway company shall continue to in- 
clude the stock, bonds, or other evidences of indebtedness so pur- 
chased in its returns to the tax commissioner for the purposes of 
taxation. 

37 § 2426. Lessee of railroad may deduct taxes paid from 

Rev. iS%3922T6nt. The taxes paid by the lessee of any railroad, under any 
contract or lease, existing on the tenth day of July, 1862, may 
be deducted from any payments due or to become due to the lessor, 
on account of such contract or lease. 






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§ 2427. Returns as to railroad in other state, or boat 38 

company. Every railroad company in this state, which holds by^^^^. ^^\ 

lease or otherwise a railroad or railway in another state which is 5^'Jh si* 

not a part of its own road, shall state in its annual return for the i903, ch. iTt. 

purposes of taxation how much of its funded and floating debt 

was occasioned by, and how much of its capital stock was issued 

for, any amount which has been expended by it in the construction 

or permanent improvement of such railroad or railway in another 

state, or in the purchase of equipment for exclusive use thereon; 

and how much of its capital stock was issued, under the provisions 

of any law of this state, in exchange for, or purchase of, the capital 

stock or obligations of any railroad or railway corporation whose 

line of railroad or railway is without the limits of this state; and 

how much of its funded and floating debt was occasioned by such 

exchange or purchase; and, in computing the amount of the tax 

to be paid by said company to this state, the amount of such 

funded or floating debt, and of such stock so occasioned or issued 

as aforesaid, shall be first deducted from the total amount of its 

funded and floating debt and stock; and such railroad company 

shall in said return report how much of its funded and floating 

debt was opcasioned by, and how much of its capital stock was 

issued for, the purchase of the capital stock or obligations of any 

steamboat company operating a line of steamboats in connection 

with the line of said railroad company; and, in computing the 

amount of tax to be paid by such railroad company to this state, 

the amount of such funded and floating debt and of such capital 

stock shall be deducted from the total amount of its funded and 

floating debt and stock. 

§ 2442. Value of certain railroad stocks, how de- 39 

termined. if any railroad company, during the two years ending Rev. iSJ; §3. 

on the thirtieth day of September next preceding the time for ^^^- ^h-'m. 

making such annual returns, has paid regular dividends at the 

same annual rate per cent, on all or any class of its shares of 

stock, the market value of each share of such stock or class of 

stock, as the case may be, for the purposes of the returns so to be 

made as aforesaid, shall be the average of the closing bids or prices 

offered for said stock or any shares thereof during the twelve 

consecutive months preceding the time for making such returns, 

as regularly published by any board of brokers, such board being 

named in said returns; and every party whose duty it is to make 

such returns shall adopt, in making the same, such average price 

as the invariable standard of said market value, and the board 

of equalization in examining and correcting said returns, and in 



24 

OONITBOTICUT TAX IAW8. 

making out the statements required to be made, as the case mav 
be, shall conform to and. adopt such valuation/unlesstW shall 
be of the opinion that the interests of the state require that the 

ca^ 2; "' If' ''"^^ ^''^^ ''^ o*^^-^^^ ascert^in^!in wh S 
to Z 7^ °'.';P"° '^' ""'' '"f-^ation which th;y can ot, 
tern and fix, a different valuation. As to all other shares of 
stock m any railroad company, the market value thereof shal be 
ascertained and returned, as far as possible, in the ame mat" a 

diWd^f IT''*^^ ^°' '^' *«'^« °f «to* -^Pon whirhXlar 

mav be in ^ ?''' f '^°'''''^' '"'* '"^ «uch returns any ^t 
may be stated showing that such market value differs from th. 

W J'^'r' *' '/"'' "' equalization, in examiningTnd correct 
Zr 1 '■^*"™' f ^ '" '"^•°g o-it the statements rLuired To be 
made, shall regard said market value, if it can be so aSned t 

tVTfL'*'''^'^ °^ *^^ ™1"^ »* ^"''h shares, unless fr^m the 

to adot a diffl T f ?• ^"f°™-ti»' they shah think ir;^ope 
to adopt a different valuation, which they in such cases may do. 

1^ . § 2443. Valuation in certain cases, in all cases where 

^Si1?-.ff ll rf 'TV' '' ""* P'*^^^"^ "' feasible fix or aLe^in th 

retaSedt; 'th":^ T 'Vl' ^^-^ aforesaid "tall 
returned by the party, whose duty it is to make such return nt 

asesTboa^^S ''"v^f ™^^'^^* '^''^ °^ ^^ stock an'Yn^ch 

mSng out anv ,3 1'"° '°'^' '"^ '='*"^*'°^ ^''^ '•et"™^^ and 
uidKiDg out any statements so reauired tn KoTr,o;i«« ii 

Wine, according to the best inSo^ whlh ttV cLltat 
any valuation for said stock which they may think p^p^ ' 

o. *'» Th.^,1*?®" '^®*"'""S by railroad mortgagees in oossessinn 
*? trultPP?^,.?'^ "i" '"^"'■"^^ ■" ''ands of mortgagees or 

'^^•''^'■'-•Slfe'tLay" o'ffirearhv^^*^ ^hall, on orSe'tJe 
eaminss of Lid r^T .^ ^ ' °'" ^' '"^"^ thereafter as the 

P T to tne state a sum equal to one per cent, on the value of said 



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road, equipment, and other property, less the amount of taxes paid 
by them on any real estate in their hands not used for railroad 
purposes. 

§ 2430. Return and payment when another company ^^ 

buys railroad, in all cases in which the road and estate of anyR^^ i^^igjj^^ 
railroad company has been, or shall be, foreclosed under any 
mortgage executed by it, and any other railroad company has be- 
come or shall become, by purchase or otherwise, the owner of said 
road and estate so foreclosed, such other company shall make the 
returns and payments required by this chapter, and any funded or 
floating indebtedness for which such railroad and estate is liable 
shall be considered, for the purpose of this enactment, as the in- 
debtedness of said company, whether the same may have been con- 
tracted by it or by some predecessor in title. 



1915. 



§ 2431. Taxes to be liens on railroad property. Any 

and all taxes which shall become due to the state from any rail-j^^^ ism. Maw 

road company, or from the mortgagees or trustees of any railroad 

under the provisions of this chapter, shall be and remain a lien on 

the road and property on account of which said tax is imposed, 

until the same shall be paid, and shall take precedence of any and 

all other incumbrances and liens whatever. 



45 

1877. 
Rev. 1888, §3836. 



§ 2330. Taxation of dwelling houses of railroad com- 
panies. Every dwelling house belonging to any railroad company 
shall be set in the list and taxed in the town where said dwelling 
house is situated, notwithstanding the fact that the same may be 
rented to or occupied by an employee of said railroad company; 
and the amount paid for taxes on any such dwelling house or 
houses shall be deducted from the sum required by law to be paid 
by such railroad company for taxes to the state. 



Street Railway Companies. 

§ 2432. Taxation of street railways. The existing 4^ 

statutes with regard to the taxation of railroads shall apply, extend 1893, ch. ao9. 
to, and include all street railways of every description. 

§ 2441, de meetings of board of equalization to correct 
returns of street railway companies, win be found on p. 37, 

par. 79. 



26 CONNECTICUT TAX LAWS. 

* 

Express Companies. 

^"^ § 2433. Express companies' annual returns. Tax on 

S^^/^^' receipts. The treasurer, and if there is no treasurer, then the 



1865, 

Rev. 

1889, 
1907, 



c^aliTp.' Ki^ii^g^r of each express company, association, or partnership, 
ch. 204, §1. (jQing an express business in this state, shall, within the first ten 
days of October, annually, deliver to the tax commissioner a sworn 
statement of the gross amount of express charges paid to or re- 
ceived by said company, association, or partnership at each of its 
offices or places of doing business in this state during the year 
preceding the first day of July then last past, for, or on account 
of, or derived from, commerce entirely within the limits of this 
state; and each of said companies, associations, or partnerships 
shall, within the first twenty days of October, annually pay to the 
state five per cent, of the gross amount of all such express charges 
paid to or received by it in this state during the year preceding the 
first day of July then last past, for, or on account of, or derived 
from, such commerce, which sum shall be in lieu of all other taxes 
upon the estate of said company, association, or partnership, used 
exclusively in its express business. In case returns are not made to 
the main office of any such company^ association, or partnership, 
from all of its offices or places of doing business in this state, but 
the receipts at any of its offices or places of doing business are 
transmitted and reported to its main office through any other 
office in this state, then the amount of such express charges as are 
received at such offices or places of doing business which do not 
report directly to said main office may be returned with the 
receipts of the office through which said receipts were reported, 
provided, that in every such case such fact shall be stated in said 
sworn statement to be made to the tax commissioner, as aforesaid ; 
and provided also, that no such statement shall be accepted by said 
tax commissioner unless it shows the gross amount of all express 
charges paid to or received by said company, association, or partner- 
ship, at all of its offices or places of doing business within this state, 
whether reporting offices or not, for, or on account of, or derived 
from, commerce entirely within the limits of this state during 
said vear. 

§ 2441, de meetings of board of equalization to correct 
returns of express companies on railroads, will be found on 

p. 37, par. 79. 

^* § 3434. Payment in lieu of tax. When any such company. 

Rev. i^^.*§3928. association, or partnership shall fail to make such returns, the 
1889, ch. 221, §2. ^j.gg^g^j.g^ may accept from it ten thousand dollars in lieu of the 



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TELEGRAPH AND TELEPHONE COMPANIES. 27 

sum then due under § 2433 ; provided said sum is paid on or before 
said twentieth day of October. 

§ 2435. Penalty for neglect of returns and payments. ^9 ^ 

Every person, who shall fail to return to the tax commissioner any ^^[ eh.' -04! li. 
statement required by § 2433 to be returned, shall forfeit five 
hundred dollars to the state. Every company, association, or 
partnership, required by § 2433 to make any payment to the state, 
which shall fail to make it within the time therein limited, shall 
forfeit to the state twice the amount required for such payment; 
provided that no such forfeiture shall be exacted if the state treas- 
urer shall have accepted, in lieu of said payment, the payment per- 
mitted by § 2434. 



60 

Public Acts, 
1905, ch. 264. 
1907, ch. 



Express business on electric, or street, railway. Tax 

on receipts. Every corporation conducting an express business 
wholly on lines of electric or street railways within this state, shall 
annually, within the first ten days of October, deliver to the tax 
commissioner a statement, sworn to by its treasurer or other 
accredited officer or agent, showing the gross receipts of said cor- 
poration for its express business conducted wholly on the lines of 
electric or street railways within this state during the year preced- 
ing the first day of July then last past ; and each such corporation 
shall annually, within the first twenty days of October, pay to the 
state two per centum of such gross receipts, which sum shall be 
in lieu of all other taxes upon the property of such corporation 
used in the conduct of such express business. The provisions of 
section 2433 of the general statutes shall not apply to the corpora- 
tions affected by this act. 

§ 2441, de meetings of board of equalization to correct 
returns of express companies on electric, or street, railways, 

will be found on p. 37, par. 79. 

Telegraph and Telephone Companies. 

§ 2436. Annual statements by telegraph companies. ^^ f^^ ^^ 

The treasurer, or if there is no treasurer, then the general manager Rev! is88V>3;>29i 
of each corporation, association, or partnership, doing a telegraphic }^;^;|2;ii: 
business in this state shall annually, within the first ten days of 
October, deliver to the tax commissioner a sworn statement of the 
number of miles of wire owned, leased, controlled, or operated, 
for telegraphic purposes by said corporation, association, or partner- 
ship, within this state on the first day of July then last past, in- 



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CONNECTICUT TAX LAWS. 



eluding the length of all wires strung or used in cables or in other 
combination. 

§ 2441, de meetings of board of equalization to correct 
returns of telegraph companies, will be iowoA on p. 37, par. 79. 

52 § 2437. Tax on telegraph companies. Each of said cor- 

J889.ch.i78,|2.p^^^^.^^g^ associations, and partnerships, shall annually, within the 
first twenty days of October, pay to the state a tax of twenty-five 
cents on each mile of wire so owned, leased, controlled, or operated, 
for telegraphic purposes by said corporation, association, or partner- 
ship, within this state on said first day of July then last past, 
which sum shall be in lieu of all other taxes upon its poles, wires, 
telegraphic instruments, and other personal property, used ex- 
clusively in said telegraphic business ; but any real estate owned by 
said corporation, association, or partnership, shall be liable to 
taxation in the town where the same is situated. 

53 § 2438. Annual statements by telephone companies. 

RevS,^929. Th© treasurer, or if there is no treasurer, then the general manager, 
!»?' S* 304* |i* ^^ each corporation, association, or partnership, doing a telephonic 
business in this state shall annually, within the first ten days of 
October, deliver to the tax commissioner a sworn statement showing 
the number of telephonic transmitters used in this state on the 
first day of July then last past, and which telephonic transmitters 
were furnished or rented by said corporation, association, or part- 
nership, to any person or party for telephonic purposes ; the num- 
ber of miles of wire owned, leased, controlled, or operated by said 
corporation, association, or partnership, within this state on the 
first day of July then last past, and which said corporation, as- 
sociation, or partnership, or any other person or party, then used 
or was entitled to use, either for the transmission of telephonic 
messages from any place in another state, across any portion of this 
state to a place in another state, or for the transmission of tele- 
graphic messages between any two places wheresoever. 

§ 2441, de meetings of board of equalization to correct 
returns of telephone companies, will be found on p. 37, par. 79. 

54 § 2439. Tax on telephone companies. Each of said cor- 

^^''ch* m** porations, associations, and partnerships, so doing a telephonic 
business in this state as aforesaid, shall, annually, within the first 
twenty days of October, pay to the state a tax of one dollar and 
ten cents upon each and every one of said telephonic transmitters 






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INSURANCE COMPANIES. 

so furnished or rented to any person or party for telephonic pur- 
poses, as aforesaid, and also a further tax of twenty-five cents on 
each mile of wire so owned, leased, controlled, or operated by said 
corporation, association, or partnership, within this state on the 
first day of July then last past, and which said corporation, as- - 
sociation, or partnership, or any other person or party, then used or 
was entitled to use, either for the transmission of telephonic mes- 
sages from any place in another state across any portion of this 
state to a place in another state, or for the transmission of tele- 
graphic messages between any two places wheresoever ; which taxes 
respectively shall be in lieu of all other taxes, except as herein 
provided, upon the poles, wires, telephonic and telegraphic instru- 
ments, and other personal property of said corporation, association, 
or partnership, used exclusively in said telephonic or telegraphic 
business; but any real estate owned by said corporation, association, 
or partnership shall be liable to taxation in the town where the 
same is situated. 



55 



§ 2440. Penalty for neglect of returns and payments. 

Every person, who shall fail to return to the tax commissioner any J^; JJ; ^; g; 
statement required to be returned as prescribed by any provision 
of §§ 2436 to 2439, both inclusive, shall be fined five hundred dol- 
lars; and every corporation, association, or partnership, required 
by either of said sections to make any payment to the state, which 
shall fail to make it witliin the time therein limited, shall forfeit 
to the state twice the amount required for such payment. 

§ 2441 will be found on page 37. 

. § 2442 will be found on page 23. 

§ 2443 will be found on page 24. 

Insurance Companies. 

§ 2444. Returns by mutual fire and life insurance com- 56 

panics. The secretary or treasurer of every insurance company i|fi9, isro, igi. 
chartered by this state, and doing business in whole or in part Re^is^^ sam 
upon the plan of mutual insurance, including every company whose ^^iso^ct^^j 
policy-holders have a right to participate in its profits, shall, if " ' 
a fire insurance company, on or before the twentieth day of 
January, and, if a life insurance company, on or before the fifteenth 
day of February, annually, render to the tax commissioner a sworn 
statement, showing the total amount of its assets on the preceding 
thirty-first day of December, with a detailed enumeration of such 
assets and the market value thereof, the amount of premium notes 
held by it, its ascertained and unpaid losses on that day, the 
assessed valuation of its real estate listed against said company 



30 



57 



CONNECTICUT TAX LAWS. 

in this state during the year ending on said preceding thirty-first 
day of December, and the amount of taxes payable thereon during 
said year, and, if a life insurance company, wliich is also in part a 
stock company, the stock whereof is by law taxable, the market 
■ value of the assets belonging to the stock department of said com- 
pany, and, if a fire insurance company, with a statement of the 
balance remaining, after deducting from the total amount of 
assets the ascertained and unpaid losses, and the market value of 
any bonds owned by it, which have been heretofore issued by this 
state, or by any town or city in this state, in aid of the construction 
of any railroad, and which, by the laws of the state, are exempt 
from taxation, and the premium notes held by it. 

8 2444 No deduction for bonds of state or United States exempt from taxa- 
tion 36 C Il2 Nor for declared dividends to be paid by applying them on 
premium notes; otherwise as to unpaid losses. 36 C. 512. 



§ 2449, de meetings of board of equalization to correct 
returns of mutual fire and life insurance companies, wiU be 

found on p. 38, par. 80. 



§ 2445. Tax on mutual fire insurance companies. Every 

such mutual fire insurance company shall, annually, pay to the 



1869 1875 

^a:^.'irsMe,ar^''o7 before" the thirtieth day "of January, as a tax upon its 
corporate franchise, one-fourth of one per cent, upon the balance 
remaining as aforesaid. 



68 § 2446. Tax on mutual life insurance companies. Every 

i»r2, 1875, 1881. such mutual life insurance company shall annually, on or before 
'59S3'^.1i''the twenty-fifth day of February, pay to the state a tax upon its 
corporate franchise, computed as follows : From the total amount 
of its premium notes and the market value of all its other assets 
shall be deducted the amount of its ascertained and unpaid losses, 
the market value of any bonds owned by it which have been issued 
by this state, or by any town or city in this state, in aid of the con- 
struction of any railroad, and which by the laws of this state are 
exempt from taxation, and, if said company be in part a stock com- 
pany, the stock of which by law is otherwise liable to taxation, 
the market value of the assets belonging to its stock department; 
and such annual tax shall equal one-fourth of one per centum on 
the balance remaining, less the amount of taxes paid by such com- 
pany upon its real estate in Connecticut during the year ending 



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INSURANCE COMPANIES. 

on the thirty-first day of December prior thereto, all of which real 
estate shall be assessed and taxed in the town or other taxing dis- 
trict within which it is located. 



§ 2447. Such payments to what extent in lieu of all ^9 

other taxes. The sums specified in §§ 2445 and 2446 to be paid}^^?; JgJ;^ 
by each of said companies, annually, shall be in lieu of all other 
taxes upcn its assets, except taxes upon its real estate, and, if it 
have a stock department, except taxes upon its taxable stock. 

§ 2448. Penalties for failures to make returns and pay- «o 

mentS. if any person whose duty it shall be to make and return Rev^isssJ^Sasr. 
any statement required by the preceding sections relating to mutual 
insurance companies, shall fail to do so within the time limited he 
shall forfeit five thousand dollars to the state, and if any such 
insurance company shall fail to make any payment required by 
this chapter within the time in this chapter limited, it shall for- 
feit to the state twice the amount required for such payment. 

§ 2449 will be found on page 38. 

§ 2450. Tax on insurance companies of other states. <5i 

Every insurance company or association incorporated by or or- r^; i^^^'^J^. 
ganized under the laws of any other state, and admitted to transact *^^' ^^' ®' ^ 
business in this state, and each agent of every such insurance 
company, shall pay the same fees and taxes to the insurance com- 
missioner of this state as are imposed by such other state upon* 
any similar insurance companies incorporated by or organized under 
the laws of this state, or upon the agents of any such compairies, 
transacting business in such other state. 

§ 2450. Commissioner's judgment as to amount of overpayxQents to be re- 
funded under "existing law" (14 Sp. L., p. 1084), not reviewable by mandamus. 
79 C. 155. 

§ 2451. Returns by certain companies of other states. 62 

Tax. Bond. Every fire, marine, or casualty insurance company or J^^ ^^^'.3940' 
association, incorporated by or organized under the laws of ^i^yj^ch'^li' 
other state, and admitted to transact business in this state, shall i903, ch. w, |i. 
return annually, on or before the thirty-first day of January, under 
oath of its president or secretary, the gross amount of premiums 
collected and received by it for the previous calendar year of business 
done in this state; and upon receiving from said [insurance] 






It 



82 CONNECTICUT TAX LAWS. 

commissioner a certificate of the acceptance of said return and of 
the amount of tax due thereon said company shall pay said tax to 
the insurance commissioner on or before the first day of March, 
annually, and the insurance commissioner may, if he deem it best, 
require from every such company a bond with surety for the pay- 
ment of said tax. 

63 § 2452. Returns by foreign insurance companies. Tax. 

R??'S^'^394i* Bond. Every insurance company or association, incorporated by or 
1889", ch. 94, %2. organized under the laws of any foreign government, which shall 
1903, ch. 34,' I2! have received a license to transact business in this state, shall 
return annually, on or before the thirty-first day of January, under 
' oath, to said [insurance] commissioner, the gross amount of pre- 
miums collected and received by such company or association for 
the previous calendar year of business done in this state; and the 
resident manager shall, annually, on or before the first day of 
March, pay to the insurance commissioner of this state a tax of 
two per centum upon the amount of premiums so collected or 
received, and the insurance commissioner may, if he deem it best, 
require from every such resident manager a bond with surety for 
the payment of said tax. 

§ 2453 was repealed by Chap. 34, § 3, Public Acts, 1903. 

64 § 3578. Fees and taxes to be paid by assessment com- 

1885,1886. pany. Every [assessment insurance] corporation or association 
^®^* ^^^' ^^*^^' incorporated by or organized under the laws of any other state, 
. and admitted to transact business in this state, and each agent of 
every such corporation or association, shall, when not otherwise pro- 
vided, pay the same fees and taxes to the insurance commissioner 
of this state as are imposed by such other state upon similar cor- 
porations or associations incorporated by or organized under the 
laws of this state, or upon the agents of such corporations or 
associations, transacting business in such other state. 



65 

1885. 



§3651. Surety companies. Payments for filing charters 

and statements. Every such company [surety company] apply- 
^T9(»fch.^l!^' i^g for admission to transact business in this state shall pay to the 
insurance commissioner, for the use of the state, ten dollars for 
filing the copy of its charter or articles of association, ten dollars 
for filing the statement preliminary to admission, and a like sum 
for each annual statement thereafter. 



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INVESTMENT COMPANIES AND 15K0KKIJS. 



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§ 3652. Fees and taxes to be paid to commissioner. «6 

Every such company organized under the laws of any other state r^.,. i88M««. 
and admitted to transact business in this state, and each agent of ^^es, ch. aC^ 
every such company, shall pay the same fees and taxes to the insur- 
ance commissioner of this state as are imposed by such other state 
upon any similar companies incorporated by or organized under 
the laws of this state or upon the agents of any such companies 
transacting business in such other state. 



luvestment Companies and Brokers. 

§ 2455. Definition of investment company. The term 



67 



inve'stment company as used in this title shall include all corpora- ^TSis^'ih^aL^ 
tions which have power to, and do, sell or negotiate their own choses 
in action, or sell, guarantee, and negotiate the choses in action of 
other persons or corporations, as investments or as a business. 

§ 2456. Choses in action of investment companies, how 68 

far taxable, ah debentures or other choses in action issued by i»*9' c»»- a**- f>- 
any such investment company prior to August first, 1889, shall 
continue to be taxable or nontaxable according to the law at the 
time when the same were issued, unless the same shall be made 
exempt from taxation as in § 2325 provided; but all debentures 
or other choses in action issued by any such company on or after 
August first, 1889, shall be taxable in the hands of the holder, any 
provision in the charter of the company notwithstanding, unless 
the same are made exempt from taxation as in said § 2325 pro- 
vided; and no such company shall issue any of its own debentures 
which purport upon their face to be nontaxable unless they are 
made so under the provisions of said § 2325. 

§ 2457. Their choses not to be sold without certificate. 69 

Bond. No corporation organized under any special or general law ***®* *^^ ***• ••■ 
of this or any other state or territory shall by its agents or other- 
wise engage or aid in any manner in this state in selling or ne- 
gotiating any choses in action, made, issued, or guaranteed, by 
any person or investment company chartered by or organized under 
the laws of this or any other state or territory, payment of which 
is secured by mortgages on- real estate situated in any other state 
or territory, or by pledges of such mortgages, until it has procured 
from the state treasurer a certificate of authority so to act. Such 
certificates shall contain the names of the persons who are to 
be authorized to act in this state as the agents of said corporation, 

3 



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84 



CONNECTICUT TAX LAWS. 



and shall continue in force for one year and shall authorize the- 
persons named therein to sell or negotiate such choses in action^ 
payment of which is secured by mortgage on real estate situated 
in any other state or territory, or is secured by a pledge of such 
mortgages, or both, during said period of one year; provided, how- 
ever, that no such certificate shall be so issued to any such corpora- 
tion whose stock is not taxed under the laws of this state, until such 
corporation shall have executed and filed with the treasurer of the 
state a bend with satisfactory surety in a sum not less than five 
hundred dollars nor more than five thousand dollars, as said treas- 
urer shall decide and approve, conditioned that said corporation 
shall make the returns and pay the taxes required by § 2458. 

70 § 2458. Returns by and taxes on investment companies. 

1889, ch. 348, §6. i^g treasurer, or if there is no treasurer then the secretary, of 
every corporation which shall be authorized to transact such busi- 
ness as provided in § 2457, unless its stock is taxed under the 
laws of this state, shall annually, within the first ten days of 
January, make a return to the comptroller of the state, under 
oath, showing the aggregate amount of all such choses in action 
as described in § 2457 sold or negotiated by such corporation in 
this state during the year preceding the first day of January, and 
which were secured by mortgages on real estate situated in any other 
state or territory, or secured by pledges of such mortgages, and the 
amount of said bonds which before said sale or negotiation had 
been made exempt from taxation under the provisions of § 2325. 
And every such corporation shall annually, on or before the 
twentieth day of January, pay to the state a sum\qual to one per 
cent, on the aggregate amount of all such choses in action so 
sold or negotiated in this state during said year preceding the 
first day of said January, deducting therefrom the amount of said 
bonds which before the sale thereof by said corporation had been 
made exempt from taxation under the provisions of § 2325. Said 
sum when so paid shall be in li^u of all other taxes on the personal 
property of said corporation which is used exclusively in its said 
business in this state. 

§ 2463, de meetings of board of equalization to correct 
returns of investment companies, will be found on p. 38, 

par. 82. 

71 § 2459. Investment broker defined. Every person who is 

1889, ch. 248, 8«. or may be hereafter engaged in the business of selling or negotiat- 
ing choses in action, made, issued, or guaranteed by any person or 
investment company chartered by or organized under the laws of 
this or any other state or territory, and pa3^ment of which is 



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INVESTMENT COMPANIES AND BROKERS. 35. 

secured by mortgages on real estate situated in any other state or 
territory, or by pledges of such mortgages, shall be an investment 
broker. 

§ 2460. Investment broker not to act without bond and 72 

certificate. No person shall act as an investment broker, until '^'' '^- ''^' ^ 
he has procured from the state treasurer a certificate of authority 
so to act, unless he is named in a certificate procured by a cor- 
poration under the provisions of § 2457, and acts solely in his 
business as an olSicer or agent of said corporation. Such certificate 
shall be in substantially the same form, and continue for a similar 
period of time, as provided in said § 2457 for certificates for the 
agents of corporations; but no such certificate shall be so issued 
until such broker shall have executed and filed with the treasurer 
of the state a bond with satisfactory surety in the sum of not less 
than five hundred dollars nor more than five thousand dollars, as 
said treasurer shall decide and approve, conditioned that said broker 
shall make the returns and pay the taxes required by § 2461. 

§ 2461. Returns by and taxes on investment brokers. 73 

Every such investment broker shall annually, within the month }^ ?[;• .f^ g- 
of January, make a return to the comptroller of the state, under 
oath, showing the aggregate amount of all choses in action as- 
defined in § 2459, sold or negotiated by him in this state during 
the year preceding the first day of said January, and which were 
secured by mortgage on real estate situated in any other state 
or territory, or by pledges of such mortgages, and the amount of 
said bonds which before said sale or negotiation had been made 
exempt from taxation under the provisions of § 2325. Such 
broker shall annually, on or before the twentieth day of February, 
pay to the state a sum equal to one per cent, on the aggregate 
amount of all such choses in action so sold or negotiated by him 
in this state during said year preceding the first day of January, 
deducting therefrom the amount of said bonds, which, before the 
sale thereof by said broker, had been made exempt from taxation 
under the provisions of § 2325, but said broker shall not be re- 
quired to include in his return, nor to pay any tax upon, any such 
choses in action which during said year he has sold while acting as 
an officer or agent of any corporation which has complied with the 
provisions of §§ 2457 and 2458. 

§ 2463, de meetings of board of equalization to correct 
returns of investment brokers, will be found on p. 38, par. 82. 

§ 2462. Penalty for illegal sale by investment broker. t^ 

Every investment broker, who without being first authorized by the im,lts,^ 



36 COXXECTICUT TAX LAWS. 

state treasurer shall sell or negotiate any such chose in action as is 
described in §§ 2457 and 2459, and which has not been previously 
made exempt from taxation as provided in § 2325, shall be fined 
not more than two thousand dollars, or imprisoned in the county 
jail not more than one year, or both. The sale of every single 
bond or other chose in action, or the attempt to sell the same, by 
any such investment broker, shall be a separate offense under this 
section. 

§ 2463 will be found on page 38. 

75 § 2464. Inconsistencies as to investment companies re- 

i889,ch.248,§i4. pg^led. Any provision of the law providing for different taxation 
or for an exemption from taxation and inconsistent with the 
provisions of this chapter regarding investment companies and 
brokers, whether contained in the general statutes or in the charter 
of an investment company incorporated by this state, is hereby 
repealed, and to that extent the provisions of this chapter regarding 
investment companies and brokers shall be an amendment to the 
charter of each of said companies ; but it shall not be necessary for 
said companies, or any of them, to accept said amendment. 



76 

imu ch.S48, §12, 



§ 2465. Penalties for failure to make returns and pay- 
ments. Every person who shall fail to return to the comptroller, 
as prescribed in any section of this chapter [§§ 2422 to 2464, inclu- 
sive], any statement by such section required to be returned shall, 
except in cases for which a different penalty has been before in this 
chapter provided, be fined five hundred dollars ; and every corpora- 
tion or person required by any section of this chapter to make any 
payment to the state, who shall fail to make it within the time 
therein limited, shall, except in cases for which a different penalty 
has been before in this chapter provided, forfeit to the state twice 
the amount required for such payment. 



BOARD OF EQUALIZATION. 

77] § 2359. Constitution and powers. The treasurer, comp- 

1861. troUer. and tax commissioner shall constitute a board of equaliza- 
Rev. 1888, §:«65. ^.^^^ and shall meet annually, on the second Tuesday of April, 
and equalize and adjust the assessment list of each town by adding 
to or deducting from its list or any part thereof, such amount as 
in their judgment may be necessary to raise or lower the list of any 
town to the actual cash value of the property therein contained, 
and said lists, after they have been so equalized and adjusted, 



i8trr, ch. 159. 

1001, ch. 92. 
1906, ch. 269. 



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78 

1901. ch^. 106. 
165. 



Penally. 



BOARD OF EQUALIZATION. 

shall constitute the general list of the state, upon which state and 
county taxes shall be imposed. The deputy treasurer shall be, 
ex officio, the clerk of said board. 

§ 2332. IVIeetings to correct returns of banks, trust, 
insurance, investment, and bridge companies. During the 

months of October, November, and December, in each year the 
board of equalization shall hear all persons interested respecting 
the correctness of said statements [i. e., of banks, national banking 
associations, trust, insurance, investment, and bridge companies], 
may require other and further information from said corporations, 
and shall determine the market value of the shares of the capital 
stock of each of said corporatiojis as of the first day of the said 
October. A written notice of the taxable value of its shares as thus 
fixed and determined by said board shall be mailed by said tax 
commissioner, postage paid, to each of said corporations on or 
before the thirty-first day of December in each year. Every secrt^ 
tary, treasurer, or cashier, who shall fail to comply with any pro- 
vision of section 2331 or of this section, shall be fined not mort' 
than one thousand dollars, imprisoned not more than two years, or 
both. 



§ 2441. Meetings of, in general. The board of equaiiza- 70 

tion shall meet at the treasurer's office at the capitol in every' year, ReJ^ilasfSwo. 
on the secular day next succeeding each of the last days limited i89». ^: ivL 
by the preceding sections of this chapter [§§ 2422 to 2440, in- JJg?; ^J; jjj; [J: 
elusive], for making any of the annual returns to the tax com- 
missioner for purposes of taxation required by either of said preced- 
ing sections, at ten o'clock in the forenoon, to examine and correct 
such returns and the valuations required thereon, and to hear any 
party making such return in regard to such valuations, and said • 

board may adjourn from time to time within eight days next suc- 
ceeding the first day of said meetings, respectively, except that in 
the case of returns by railroad companies said board may adjourn 
from time to time to within thirteen days next succeeding the first 
day of said meetings ; and if any person shall not make such return 
as prescribed, or shall make erroneous returns, said board shall, at 
said meeting hereinbefore fixed, or at some adjournment thereof 
as aforesaid, make out, upon the best information which it can 
obtain, the statement required to be made and returned by such 
person ; and a true copy of such statement as corrected or made out 
by said board shall be returned to each cashier, treasurer, secre- 
tary, superintendent, manager, company, association, or partner- 
ship, and the valuation of the several items of money and estate. 



38 



CONNECTICUT TAX LAWS. 



and the amount and number, contained in such statement shall 
be final, and the sums required shall be paid according to it. 

§ 2441. " Best information which they can obtain " construed. 60 C. 327. 
Upon appeal court may correct errors in the mathematical process of valuation. 
70 C. 592. 

80 § 2449. Mutual insurance companies' returns how cor- 

Rev^^^^3938 rectccl. The boaid of equalization shall examine and correct all 
1907, ch. 204, §1. statements and returns made to the tax commissioner in pursuance 
of §§ 2444, 2445, 2446, 2447, and 2448 ; and in case any such com- 
pany shall not make the return therein prescribed, said board shall, 
upon the best information which it can obtain, make out, within ten 
days after the time limited for making such returns, the statement 
required to be made by such company, and such statement or 
return so corrected, or made out, shall be conclusive as to the 
market value and amount of the assets of said company. 



81 

1870. 
Rev. 1888, §3942. 



1»3, ch. 207, 83. 



§ 2454. Suits not barred by neglect of board of equaliza- 
tion. No action, commenced by the state, against any person or 
corporation for the recovery of any sum, in the nature of a tax, 
which he or it is required to pay by the provisions of this chapter 
[§§ 2422 to 2452, inclusive], or for the recovery of the penalty 
for the nonpayment thereof, shall be barred or defeated by reason 
of the omission or failure of the board of equalization to perform 
tbe duties required of them by this chapter. 

§ 2454. The corporation itself is the real debtor for unpaid taxes. 68 C. 311. 

82 § 2463. Investment companies' and brokers' returns 

JSS'^^^^Jo•hOW corrected. The board of equalization shall meet at the 
treasurer's office at the capitol, annually, on the first secular day 
of February, at ten o'clock in the forenoon, to examine and cor- 
rect the returns and valuations required by §§ 2458 and 2461, re- 
garding investment companies and brokers, and hear any party 
making such return in regard to such valuations; and said board 
may adjourn from time to time within eight days next succeed- 
ing the first day of said meeting; and if any person shall not make 
such return as prescribed, or shall make any erroneous return, 
said board shall, at said meeting hereinbefore fixed, or at some 
adjournment thereof as aforesaid, make out, upon the best informa- 
tion which they can obtain, the statement required to be made and 
returned by such person; and a true copy of such statement as 
corrected or made out by said board shall be returned to each 
respective corporation or person. The valuation, amount, and num- 
bers contained in such statement shall be final, and the sums re- 
quired by the provisions of this chapter regarding investment com- 
panies and brokers shall be paid according to such provisions. 



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TAX COMMISSIONER. 



TAX COMMISSIONER. 



39 



83 

1901. ch. 



§ 2413. Appointment and duties of tax commissioner. 

The governor shall, on or before the first day of June, 1905, and 
quadrennially thereafter, nominate, and, with the advice and con- 
sent of the senate, appoint, a tax commissioner, who shall hold 
office for four years from the first day of July m the year in which 
he is appointed, unless sooner removed by the governor for cause ; 
and the governor shall fill any vacancy occurring during said term 
for the unexpired portion thereof. The comptroller shall provide 
and furnish a suitable room in the capitol for said tax commis- 
sioner, and provide him with necessary books, blanks, and station- 
ery. Said tax commissioner shall, before entering upon the duties 
of his office, take the oath by law provided for executive and 
judicial officers; and in the performance of his duties he shall 
have power to administer oaths to any person. Said tax com- 
missioner shall visit the towns in this state and inquire into the 
manner in which the laws relating to listing and assessing property 
taxable therein are executed by the assessors and boards of relief, 
and whether all persons and property taxable in such towns are, 
in fact, justly assessed and taxed, and whether all taxes which are 
due and collectible are, in fact, collected; and for the purpose of 
such inquiry he shall have power to summon any persons in such 
towns before him, and examine them under oath, and to compel 
the attendance of any such witnesses, and the production of books 
and papers, by suitable process. No such witness shall be excused 
from testifying or from producing books or papers on the ground 
that such testimony or the production of such books or papers 
will tend to incriminate him, but such evidence or production of 
books or papers shall not be used in any criminal proceedings 
against him. If any person disobeys such process, or, having ap- 
peared in obedience thereto, refuses to answer any question put 
to him by aaid commissioner, said commissioner may apply in 
writing to any judge of the superior court, setting forth such 
disobedience to process or refusal to answer, and said judge shall 
thereupon cause such person to come before him and shall inquire 
into the facts set forth in such application, and may thereupon 
commit such person to jail until he shall comply with the pro- 
visions of this section. 



§ 2414. Member of board of equalization. Reports. 

Witness' fees. Said tax commissioner shall be a member of the iwi, ch. la. 
board of equalization, and shall annually report to said board the 
result of his official inquiries. He shall also make a biennial report 
to the governor, in which he shall mention any imperfections in the 



40 



COXNECTICUT TAX LAWS. 

laws as to taxation, or in their execution, which he may think proj)cr 
to bring to the notice of the general assembly, and from time to 
time may suggest any further statutory provisions which he may 
deem desirable. All fees of witnesses, or for the service of siih- 
pcena or capias issued by said commissioner, or by a judge of tlie 
superior court, upon the application of said commissioner, shall 
be paid by him and allowed him as part of his incidental expenses. 



85 



1861 § .2360- Notice to town clerk of changes by board of 

Rev. i888,*83866. eQUalizatJOn. If the board of equalization shall add to or deduct 
isotI ch". 904, $1. from the list of any town, the tax commissioner shall, on or before 
the tenth day of June, annually, give notice thereof to the town 
clerk of such town, who shall thereupon add to or deduct from 
said list such amount as may have been added or deducted by 
said board ; and state and county taxes shall be levied and collected 
on such list thus added to or reduced. 



86 

1879. 



§ 2364. Quadrennial return of municipal debt and ex- 

seT. iK8r§3870. penditure. Penalty. The treasurer of every county, city, 
i90T,cii?io?'si. borough, and town shall, on the second Monday of October, 1908, 
and in every fourth year thereafter, make and return to the tax 
commissioner a clear and accurate statement, under oath, of all 
the items constituting the particulars of the total indebtedness of 
such county, city, borough, or town, on the first day of October 
next preceding such return; the purpose and object for, and the 
year in which such indebtedness was incurred; the form in which 
the same exists, and when payable; the amount actually raised by 
such corporation during the year next preceding said first day of 
October, by taxation and by loan, and the amount actually ex- 
pended during said period for interest, roads, paupers, salaries, 
schools, police and fire departments, and the rate per centum of 
taxes laid during said period, and such additional information 
regarding the same as the tax commissioner may require. Every 
such officer, who shall fail to make and return such statement 
within one month after the time limited herein, shall forfeit to 
the state one hundred dollars. 

97 § 2365. Tax commissioner to furnish blanks, and pub- 

B*v.i888jJ8387i. Hsh rotums. The tax commissioner shall, on or before the first 
i90T,ch.9(54,si. ^ay of September, 1904, and in every fourth year thereafter, 
furnish to said officers printed blanks, adapted to such returns,, 
and shall without delay publish said returns, so as to exhibit the 
same by counties, and show their several aggregates, and send one 
copy thereof to the town clerk of every town, the mayor of every 
city, and the warden of every borough. Said returns shall be 



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SUCCESSION AND INHERITANCE TAX. 41 

kept on file in the office of such officer and at all times open to 
public inspection. 

Taxing officers to report to tax commissioner. Blanks 88 

how furnished. Penalty. The tax commissioner shall, annually, PnbiicAct«, 
cause to be prepared by the officers of the several towns, cities, and ' *^ ' *^' 
boroughs having in charge the assessment, collection, or receipt 
of 'taxes, complete statements relating to said matters of taxation 
during the preceding year, such statements to be made upon 
printed blanks to be prepared and furnished by the tax commis- 
sioner to all such officers at least thirty days before the date 
prescribed by said tax commissioner for the filing of said state- 
ments. Any person, officer, or board of officers who shall neglect 
to file a true and correct report in the office of the tax commissioner 
at the time and in the form required by said tax commissioner or 
who, in making and filing such report, includes therein any wilful 
misstatement shall forfeit fifteen dollars to the state. 

Report by tax commissioner to board of equalization. ^^ 

The tax commissioner shall, in addition to any other reports re- 19^" c^i^ »^iL 
quired by law to be made by him, annually collate and prepare, 
from the reports provided for in section two and such other in- 
formation as he may obtain, statistics concerning the assessment 
and collection of taxes during the preceding year, and report the 
same to the board of equalization ; and said tax commissioner shall, 
annually, cause to be printed so much of the report herein pro- 
vided for as will show the methods and manner of the assessment 
and collection of taxes and the amount of such taxes levied and 
collected in the several towns, cities, and boroughs. 



SUCCESSION AND INHERITANCE TAX. 

§ 2367. Succession tax. The estate of every deceased per- 90 
son, to the amount of ten thousand dollars, and, in addition to said 1889, ch. lao. 
amount, all gifts of paintings, pictures, books, engravings, bronzes, *^f,*^c?*ii^* 
curios, bric-a-brac, arms, and armor, and collections of articles of 
beauty or interest, made by will to any corporation or institution 
located in this state for free exhibition and preservation for public 
benefit, shall be exempt from payment of any succession tax; and, 
after deducting ten thousand dollars and all such gifts for free 
public exhibition, the rest of the estate of every deceased person 
shall be subject to the taxes in § 2368 provided. 

§ 2867. Our constitution vests in the general assembly the right to impose 
this tax. 76 C. 241. For purposes of administration, all the personal property 
of a Connecticut decedent, wherever situated, is within the jurisdiction of this 
state. 76 C. 617; 77 C. 644. 



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CONNECTICUT TAX LAWS. 



i889^h^i8o * § P^^' Succession tax for different classes. Execu- 

1893! ch. 257! tors liable, in all such estates any property within the juris- 
iSS; ch.^^;!?: diction of this state, and any interest therein, whether tangible or 
intangible, and whether belonging to parties in this state or not, 
which shall pass by will or by inheritance to the parent or parents, 
husband, wife, or lineal descendants, or legally adopted child of 
the deceased person, shall be liable to a tax of one-half of one per 
centum of its value for the use of the state; and any such estate 
or interest therein which shall so pass to collateral kindred, or to 
strangers to the blood, or to any corporation, voluntary association, 
or society, shall be liable to a tax of three per centum of its value 
for the use of the state. All executors and administrators shall be 
liable for all such taxes, with interest thereon at the rate of nine 
per centum per annum from the time when said taxes shall become 
payable until the same shall have been paid as hereinafter directed. 

♦4«« ' ??®/. 00?*^"*?. ^^ ^°t unconstitutional because of its arbitrary classifica- 
tion. 76 C 236. Personal property of resident decedents, although outside the 
state, is within the statute. 76 C. 617. Under certain circumstances, this sec- 

V^^^^^oP'*^®® ^ transfer tax upon the personal property of non-resident decedents. 
7o C 627. 

»2 Classes of property of nonresidents to which tax applies. 

ii^^ih. eaf'fo. "^^^^ provisions of section 2368 of the general statutes as amended 
iwrfih%Mi. ^y section one of chapter 63 of the public acts of 1903 shall apply 
to the following property belonging to deceased persons, nonresi- 
dents of this state, which shall pass by will or inheritance under the 
laws of any other state or country, and such property shall be sub- 
ject to the tax prescribed in said section : All real estate and tan- 
gible personal property, including moneys on deposit, within this 
state; all intangible personal property, including bonds, securities, 
shares of stock, and choses in action the evidences of ownership of 
which shall be actually within this state ; shares of the capital stock 
or registered bonds of all corporations organized and existing under 
the laws of this state the certificates of which stock or which bonds 
shall be without this state, where the laws of the state or country 
in which such decedent resided shall, at the time of his decease, 
impose a succession, inheritance, transfer, or similar tax upon the 
shares of the capital stock or registered bonds of all corporations 
organized or existing under the laws of such state or country, 
held under such conditions at their decease by residents of this 
state. 

pubMc^cts . '^°*'^® *^ ^*^*® treasurer; to tax commissioner not re- 

1907. ch^mjs. Quired, when. Appeal. Whenever ancillary administration has 
been taken out in this state on the estate of any non-resident de- 
cedent having property subject to said tax under the provisions of 



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SUCCESSION AND INHERITANCE TAX. 43 

section one of this act, the court of probate having jurisdiction 
shall have the same powers in relation to such tax and shall give 
the same notice to the state treasurer of all hearings relating 
thereto as is required in the case of the estates of resident decedents, 
and with the same right of appeal. The provisions of this act 
concerning notice to the tax commissioner shall not apply to cases 
where ancillary administration has been taken out in this state 
upon the estates of nonresident decedents. 



Possession not to be given until payment of tax. where 94 

ancillary administration has not been taken out in this state on^^^^f^^ 
the estate of a non-resident decedent, including any property within 
the provisions of section one of this act, no executor, administrator, 
or trustee appointed under the laws of any other jurisdiction shall 
assign, transfer, or take possession of any such property standing 
in the name or belonging to the estate of, or held in trust for, 
such decedent until the tax prescribed in section 2368 as amended 
shall have been paid to the state treasurer or retained as herein- 
after provided. 



Foreign executor; transfer of property; notice to tax 95 

commissioner. Penalty. No corporation or person in this state ^^*^'«^ j^^jj^ 
having possession of or control over any such property, including 
any corporation any shares of the capital stock of which may be 
subject to said tax, shall deliver or transfer the same to such for- 
eign executor, administrator, or trustee, or to the legal repre- 
sentatives of such decedent, or upon their order or request, unless 
notice of the time and place of such intended delivers^ or transfer 
be mailed to the tax commissioner at least ten davs prior to said 
delivery or transfer ; nor shall any such corporation make any such 
delivery or transfer without retaining a sufficient amount of said 
property to pay any such tax which may be due or may thereafter 
become due under said section 2368 as amended, unless the said tax 
commissioner consents thereto in writing. Failure to mail such 
notice, or to allow the tax commissioner to examine said property, 
or to retain a sufficient amount to pay such tax shall, in the absence 
of the written consent of the tax commissioner, render such cor- 
poration or person liable to the payment of a penalty of three times 
the amount of such tax, which payment shall be enforced in an 
action brought in the name of the state. 



\ 



44 



CONNECTICUT TAX LAWS. 



^^ Assessment; notice to treasurer and others. Reassess- 

i9^,^ch:m,V ment; appeal. Said tax commissioner, personally or by his repre- 
sentative, may examine said property at the time of said delivery 
or transfer, and it shall be his duty, as speedily as possible after 
receiving notice of said property or of the intended deliver}^ or 
transfer thereof, to fix the valuation of such property for the pur- 
pose of assessing such tax; and he shall assess the tax, and the 
amount thereof, payable on said property. Wherever a tax is 
assessed on such property by such tax commissioner he shall forth- 
with lodge with the state treasurer a statement showing such valua- 
tion with the amount of said tax, and shall give notice thereof to 
the person or corporation having possession of or control over said 
property. Any administrator or executor appointed under the laws 
of any other jurisdiction who is aggrieved by the valuation or assess- 
ment affixed as aforesaid by the tax commissioner, may, within 
twenty days after the date of the filing of the aforesaid statement 
with the treasurer, apply to the court of probate in any district in 
which any of said property so assessed is situated, which court 
shall have full power to cause a revaluation of all property so 
assessed and a reassessment of the tax thereon, to be made in the 
manner provided by law for the appraisal of and the assessment of 
the succession tax on estates of resident decedents, and subject to 
the F^nme right of appeal. 



97 

1889, ch. 180. 
1897,ch. 901, §3. 



§ 2369. Duty of probate court. Negligent executor 

removable. The court of probate having jurisdiction of the set- 
tlement of any estate shall, within ten days after the filing of a 
will or the application for letters of administration, if in its 
opinion said estate exceeds in value said sum of ten thousand 
dollars, send to the treasurer of the state a certificate of the filing 
of such will or application, and shall within ten days after the 
return and acceptance of the inventory and appraisal of any such 
estate send a certified copy of said inventory and appraisal to the 
treasurer of the state, together with his certificate as to the cor- 
rectness in his opinion of said inventory and appraisal; and if no 
new appraisal is made as hereinafter provided the valuation therein 
given shall be taken as the basis for computing said taxes. The 
said court of probate shall, on the application of the treasurer of 
the state, or any person interested in the succession thereof, and 
within four months after granting administration, appoint three 
disinterested persons who shall view and appraise such property 
at its actual value for the purposes of said tax, and make return 
thereof to said court, and on the acceptance of said return, after 
public notice and hearing, the valuation therein made shall be bind- 



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SUCCESSION AND INHERITANCE TAX. 45 

ing upon the persons interested and upon the state. If any execu- 
tor or administrator shall neglect or refuse to return an inventory 
and appraisal within the time now required by law, unless said 
time shall have been extended bv said court for cause, after hearing; 
and such notice as the court of probate may require, the said court 
of probate may remove said executor or administrator, and appoint 
anotiier person administrator with the will annexed, or adminis- 
trator, as the case may be. 

§ 2369. All personal property, wherever situated, should be inventoried and 
appraised, so court may compute tax. 76 C, 617 ; 77 C. 644. 

§ 2370. Tax to be paid to treasurer of state. Extension. ^« 

All taj^es imposed by § 2368 shall be paid to the treasurer of the i/9^dI;Vi*$4. 
state by the executor or administrator within one year after the 
qualification of such executor or administrator, except as herein- 
after provided. If for any cause found by the said court of probate 
to be reasonable, after hearing and notice to the treasurer of the 
state, the executor or administrator is unable to pay said tax within 
the time limited, the said court of probate shall have power in its 
discretion to extend the time for the payment of said taxes. 

§ 2371. Estate for life or years, or annuity. Where any »9 

estate or an annuity is bequeathed or devised to any person for life li^'hS^^joif^js 
or any limited period, with remainder over to another or others, 
and all the beneficiaries are within the same class, the tax shall 
be computed on, and paid as aforesaid out of, the principal sum 
of property so bequeathed or devised. Wliere a life estate or an 
annuity is bequeathed or devised to a parent or parents, husband, 
wife, or lineal descendants, and remainder over to collateral kin- 
dred, or to strangers to the blood, or to a corporation, voluntary 
association, or societ}^ then the tax of one-half of one per cent, 
shall be paid out of the principal sum or estate so bequeathed or 
devised for life, or constituting the fund producing said annuity, 
and the remaining two and one-half per cent, due from collateral 
kindred or strangers to the blood shall be paid out of the said 
principal sum or estate at the expiration of the particular estate 
or annuity. And where a life estate or annuity is bequeathed or 
devised to collateral kindred or strangers to the blood, or to a 
corporation, voluntary association, or society, with remainder to 
parent, or parents, husband, wife, or lineal descendants, or legally 
adopted child, a tax of three per cent, shall be paid as aforesaid 
to the treasurer of the state out of the principal sum or estate, 
or fund producing said annuity; on the termination of said life 
estate or annuity the treasurer of the state shall refund and pay 



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46 CONNECTICUT TAX LAWS. 

to the person or persons entitled to the remainder five-sixths of 
said tax. The said court of probate shall send to the treasurer of 
the state a certificate of the date of the death of said life tenant 
or annuitant within ten days after the same has come to its 
knowledge. 

1889 ^h^i § 2372. Sale of estate to pay tax. All administrators or 

i8»7,ch. 201, §6 executors shall have power to sell so much of the estate as will 
enable them to pay said tax. In case specific estate or property 
is bequeathed or devised to any person, unless the legatee or 
devisee shall pay to the executor the amount of the tax due thereon 
by the provisions of § 2368, the executor shall sell said property 
or so much thereof as may be necessary to pay said tax and the 
fees and expenses of said sale. 

101 § 2373. When treasurer may have administrator ap- 

i^^ch!*20M7. pointed, in case of the neglect or refusal of any person interested 
to apply for letters of administration within thirty days after the 
death of any intestate, the treasurer of the state may apply to 
the court of probate having jurisdiction for the appointment of an 
administrator; and thereupon after hearing and public notice the 
said court of probate shall appoint an administrator of said estate. 

102 . § 2374. Probate court's jurisdiction. The court of pro- 

lel^ch.VMS. ^^^> having either principal or ancillary jurisdiction of the settle- 
ment of the estate of the decedent, shall have jurisdiction to hear 
and determine all questions in relation to said tax that may arise 
affecting any devise, legacy, or inheritance under § 2368, subject 
to appeal as in other cases, and the state treasurer shall represent 
the interests of the state in any such proceeding. 

103 § 2375. Settlement of account not allpwed till tax is 

la^ch^aoMio. paid. No final settlement of the account of any executor or ad- 
ministrator shall be accepted or allowed by any court of probate 
unless it shall show, and the judge of said court shall find, that 
all taxes, imposed by the provisions of § 2368 upon any property 
or interest belonging to the estate to be settled by said account, 
shall have been paid, and the receipt of the treasurer of the state 
for such tax shall be the proper voucher for such payment. 

104 § 2376. Effect of transfers taking effect on death of 

i^h^SttUii. grantor. All transfers and alienations by deed, grant, or other 
conveyance, of real or personal estate, to take effect upon the death 
of the grantor or donor, shall be testamentary gifts within the 



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SHELI/-FISH GROUNDS. 47 

taxation purposes of § 2368, and all property so conveyed shall be 
conveyed subject to the tax imposed by said section, and upon the 
same principles and percentages regarding the degree of relation- 
ship; and the grantee or donee of any such estate shall, upon 
receipt thereof, pay to the treasurer of the state a tax of three 
per cent., or one-half of one per cent, of the value of such property, 
according to his aforesaid degree of relationship to the grantor or 
donor, and the executor or administrator of any such grantor or 
donor shall at once communicate to the treasurer of the state 
his knowledge of any and all such conveyances. No executor, ad- 
ministrator, or bailee having possession of any deed, grant, con- 
veyance, or other evidence of such transfer or alienation shall 
deliver the same or anything connected with the subject of such 
transfer or alienation until the tax aforesaid has been paid to the 
treasurer of the state. 

§ 2377. What estates affected by preceding sections, los 

Sections 2367 to 2376, both inclusive, shall not apply to the estates isw.ch. iso. 
of any persons deceased before June first, 1897; but the estates i^!ch!'£6i?sit. 
of all persons who died before July first, 1893, and on or after 
August first, 1889, shall be subject to the provisions of chapter 
180 of the public acts of 1889; and the estates of all persons who 
died before June first, 1897, and on or after July first, 1893, shall 
be subject to the provisions of said chapter 180 as modified by 
chapter 257 of the public acts of 1893. Said chapters 180 and 
257 are continued in force for the purposes in this section ex- 
pressed. 



SHELL-FISH GROUNDS. 

§ 3226. Taxation; lists to be handed in; penalty. All loe 

owners of shell-fish grounds lying within the exclusive jurisdic- ^^^ \m^xs^ 
tion of the state shall, on or before the first dav of November, ^'O'' «*»• i<8» $i- 
annually, deliver to the commissioners a statement under oath of 
such grounds belonging to them on the first day of October in 
that 'year, specifying the number of lots owned by them, the 
location and number of acres in each lot, the number of acres in 
each lot cultivated, and the value thereof per acre, the number 
of acres in each lot uncultivated, and the value thereof per acre. 
Printed blanks for such statement shall be prepared by said com- 
missioners and furnished to such owners upon application to them 
or at their office ; and upon the failure of any owner to deliver such 
sworn statement to said commissioners at their office within the 



48 



CONNECTICUT TAX L.\.WS. 



II 



107 

188S. 



time above specified, the clerk of shell-fisheries shcall make up such 
statement from the best information he may obtain, and shall add 
for such default ten per centum to the valuation so made. 

§ 3227. Tax how laid. All statements so delivered or made 
Rev. im*§2335. shall be alphabetically arranged, and said clerk of shell-fisheries 
1895, ^h«. 104, ^j^^^^ equalize, if necessary, and determine the value of all the 
1807, ch. 148, §2. ppQp^j-i^y go returned and described in said statements, which prop- 
erty shall be liable to taxation at the valuation so. determined, 
including the ten per centum for default as aforesaid; and said 
commissioners are authorized and empowered to declare and lay 
a tax thereon, annually, at the rate of one and one-half per centum 
upon such valuation, which shall be payable at the office of said 
commissioners on and after the first Monday in May, annually; 
and said tax shall be a lien upon the grounds so taxed from the 
time it is so laid by said commissioners, until paid, and shall be 
in lieu of all other taxes on said grounds. 

108 § 3228. Commissioners a board of relief. Notice; ad- 

iw.chliSsipJOUrnment. Said shell-fish commissioners shall be a board of 
relief, and as such shall have and exercise all the powers and duties 
now conferred by law upon boards of relief of to\^Tis. As such 
board of relief said commissioners shall meet on the Tuesday fol- 
lowing the first Monday in January, annually, having given at least 
ten days' previous notice of the time and place of such meeting by 
publishing it in some newspaper published in each of the towns of 
New Haven, Bridgeport, Norwalk, and New London, and may ad- 
journ from time to time to a day not later than the fourth Tuesday 
of the following February, on or before which date said board shall 
complete the duties imposed upon it. 

109 § 3229. Collection of tax. Seizure and Sale, if any tax 

Rev. i^^*$2836. SO laid shall not be paid on or before the first Monday in July, the 
1907, ch. 190, $4. gaj^ commissioners shall make and issue their warrant for the col- 
lection thereof, with interest thereon, at the rate of one per cent, 
per month from the day such tax becomes payable until paid, to- 
gether with the expenses of such collection, which warrant shall" 
authorize any reputable person named therein to sieze such grounds 
and any oysters or other shell-fish thereon, or any other property of 
the owner or owners thereof not exempt from execution, and to sell 
the same, or so much thereof as he may find necessary, at such 
time and place, and in such manner, and by such person as said 
commissioners may direct, whereupon such sale shall be so made, 
and such warrant shall immediately be returned to said com- 



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1805, ch. 150. 



BANK COMMISSIONERS. 

missioners by such person with all his doings indorsed thereon, 
and he shall pay over to said commissioners the money received 
upon said sale, and they shall apply the same to the payment of 
such tax and all the expenses thereon, including the expenses of 
such sale, returning any balance that may remain to such owner 
or owners; and all moneys received by said commissioners in pay- 
ment of taxes and interest thereon shall be accounted for and paid 
to the state treasurer for the benefit of the state, within thirty 
days from its receipt. 

§ 3230. Taxes unpaid five years; reversion, when the 

taxes on any oyster grounds, within the exclusive jurisdiction of 
the state and under the control of the shell-fish commissioners, 
shall be in arrears for five consecutive years, the clerk of shell- 
fisheries shall notify the owner or owners of said grounds, or their 
legal representatives, of the fact of said arrears, and if, within 
three months after the date of said notification, all arrears of 
taxes on said grounds are not paid, said grounds shall revert to 
the state; and the said clerk, upon the reversion of said grounds 
to the state, shall make out a certificate of the fact of such re- 
version for record upon the books of the commission, and said 
grounds shall thereupon be open for application, like all other 
undesignated oyster grounds within the exclusive jurisdiction of 
the state. 

§ 3279. Town ground how taxed. All shellfish grounds iii 

lying within the waters of this state and not exclusively within Rev. isse, 
state jurisdiction shall be taxed in the same maimer in all respects 
as real estate in the several towns within the meridian lines of 
which such shell-fish grounds are situated, and no other tax or 
rental shall be laid or collected on said grounds, or the franchise 
of any person therein. 



49 



BANK COMMISSIONERS. 

§ 4811. Salaries and expenses. There shall be paid to 112 

the bank commissioners, each twenty-five hundred dollars, and five Rev. i888»Si 
hundred dollars each for necessary expenses. 

§ 3464. Apportionment of commissioners' salaries and 113 

expenses. The comptroller sliall apportion the salaries and al- isw. 
lowed expenses of the bank commissioners among the several banks, i^wTS^ i». 
savings banks, aad trust companies, in proportion to the aggregate 

4 



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60 



CONNECTICUT TAX LAWS. 

amount of the capital and deposits of each, according to their 
average, as nearly as can be ascertained, for the year preceding, 
and shall notify each by mail of the amount apportioned to it, and 
it shall pay the same to the state within twenty days from the time 
of the mailing of such notice. Any institution which shall not pay 
the same within said time, shall forfeit to the state two hundred 
dollars, together with the amount so apportioned. 



fl 



BUILDING AND LOAN COMMISSIONER. 

Rev }m%06 § 4811. Salary. There shall be paid to the commissioner 
iws' ch" '^^^' ^^ ^^^^i»g and loan associations, twenty-five hundred dollars, and 
, c . 265. j^g expenses, not to exceed seven hundred and fifty dollars. 

ifml^m^,* J *°^rl Apportionment of salary and expenses. For- 

' ' ^ feiture. The comptroller shall apportion the salary and expenses 
of said commissioner among the foreign and domestic building and 
loan associations and mortgage investment companies doing busi- 
ness in this state, in proportion to the aggregate amount of the 
assets of each of the building and loan associations, according to 
their average, as nearly as can be ascertained, for the year pre- 
ceding, and in proportion to the aggregate amount of the capital 
stock and surplus of each mortgage investment company; but the 
amount assessed against any domestic association or company shall 
not exceed an amount equal to one-eightieth of one per cent, of the 
said assets. The comptroller shall notify each by mail of the 
amount apportioned to it, and it shall pay the same to the state 
within twenty days from the time of mailing such notice; and 
any institution which shall not pay the same within said time 
shall forfeit two hundred dollars, together with the amount so 
apportioned, to the state. 

iwr.Vn8,s4. §4015. Foreign associations to pay expenses. Each 

foreign association or company shall also pay the actual expenses 
of said commissioner while making the examination provided for 
in 8 4013. 



INSPECTOR-GENERAL OF GAS METERS AND 

ILLUMINATING GAS. 

MI t ^Jt^^^' ^^'^''y ^"^ expenses, and apportionment there- 

ReY. 1888. §3994. 0«- ^^^ govcmor shall appoint an inspector-general of gas meters 
and illuminating gas, who shall be a resident of Hartford or New 



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CONSOLIDATED ROLLING STOCK COMPANY. 

Haven and shall hold office for three years. He shall, himself or by 
deputy, perform the services hereinafter set forth, and shall receive 
a salary of one thousand dollars per year, to be paid monthly, with 
his reasonable traveling and incidental expenses and those of his 
deputy, from the treasury of the state, and in July of each year 
the whole amount so paid during the year ending the first day of 
July shall be apportioned by the comptroller among the several 
persons or corporations operating gas works in the state in pro- 
portion to their outputs in thousand feet of gas sold for the year 
ending December thirty-first preceding, who shall pay to the 
state treasurer the amounts so apportioned to them respectively, 
and such persons or corporations operating such gas works shall 
report to the comptroller on April first in each year their respective 
outputs of gas sold for the preceding calendar year. 



51 



RAILROAD COMMISSIONERS. 

§ 4811. Salaries. There shall be paid to the railroad com- 118 
missioners, each three thousand dollars. Rev. i88n. s33Wl 

§ 3882. Apportionment of salaries and expenses. The no 

office expenses, salaries, and traveling and incidental expenses of i«^- 
the commissioners shall be paid monthly from the treasury of the iQoi' ch.i5«, fis. 
state, and in July of each year the whole amount so paid during 
the year ending the fourth of July shall be apportioned by the 
comptroller among the several companies, trustees, receivers, as- 
signees, lessees, or other parties operating railroads and street rail- 
ways in the state in proportion to the respective valuations of 
their property made and corrected for the purposes of taxation 
during the year next preceding, under the provisions of § 2424, 
who shall pay to the treasurer the amount so apportioned to them 
respectively. 



CONSOLIDATED ROLLING STOCK COMPANY. 

Taxable how. Payment in lieu of tax. The secretary, 120 

treasurer, or superintendent of this corporation shall, within the Specud Laws, 
first ten days of the month of October next ensuing after the organ- 
ization, and thereafter annually, within the first ten days of the 
month of October, transmit to the comptroller of this state a state- 
ment of the gross amount of receipts paid to this corporation for 
and on account of business transacted within this state during the 



mm 



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CONNJiCTICUT TAX lAWS. 

year preceding the first day of July then last past, and this comora 

Snte ifd t^f f ^ ^""' P^' "'''*• ""^ ^^' gross amount of 

tWs £rduri.i Jr ' "" "^'T' *** '"^'"^^ *'*''^ted within 
mis state during the year preceding the first day of July then 

Ste'^^J'l^'"' "".''"" '//" "^" o' ^1 other tees u%t^: 
^A rl^irr^"*"*"- " ^^'' corporation shall fail to make 
l^S Tu *^*'^^1^er may accept from it the sum of ten thou 
Band dollai-s m I,eu of the sum then due under this section 



INTERNATIONAL COMPANY. 



speTL. uuauf''?]!" n •??■ "F^'.^'^^'^' of tWs corporation shall an- 
i>STtm.m^^^^y' in October, file in the office of the comptroUer of tMs 

eSal Sr /r>f" "*^ ^'^"^"^ "'^ '^''-ber of sW of ite 
eapitel stock and the market value thereof on the first dav of 
October stending in the name of any resident of this site on sJd 

eenW «; «f ^', ^? *f *^'"'^'' "^ ^'^'^ ^^^ ^ tax of one per 
centum on the market value on each share of its stock standin/fn 
the name of any resident of this state. The treasuS of tMs 
corporation shall also, on or before the last day inTrve^r tl 
to the treasurer of this state a tax of one-hundrX of^^^ S 
e^tum on the par value of its capital stock actually LZ Zi 
outstanding, which said tax shall be in full of all taxi whateoe^r 
^^pt on property owned by said corporation anj « i^tht 

<J^L,. corXSS'thni^''- '?'"'®?*^ °^ «*««''' how taxed. Said 

i«rp.i.i«,su.^rporahon shall pay a franchise tax to the treasurer of tiiis stat^ 
of fifty donars, and a fee of fifty cents on each one thlLd do £S 
of Its auaionzed capital stock, and shall pay to said Wurer ^ 
Whise tex on any increase of its capi JsLk oTflfl^on 
t^lT ^^T"*^ ^"^'^ "P ^ '^' t«t-l --^ount of five mSion 

SSs^k trTv^ z^z^-S r:;^,fbrv 
idToi;^^^-"-- — - ----r i: iL'z 



i 



(63) 



CALENDAR. 




ASSESSORS. 

Feb. 15. To make statements to Tax Commissioner, 



baNiks. 



Feb.: 
Last 
Day. 



To pay state treasurer tax on capital stock. 



Page 
41 



14 



Oct. 15. To file with Tax Commissioner sworn state- 
ments, 



14 



BENEVOLENT ASSOCIATIONS. 

Mar. May apply to state treasurer to make up defi- 
ciency in dividends, 

BOARD OF EQUALIZATION. 



Jan. 10. 
Next 
secular 
day. 

Jan. 20. 
Next 
secular 
day. 

Feb: 
First 
secular 
day. 

Feb. 15, 
Next 
secular 
day. 

Apvl : 
2d. Tues- 
day, to 
June 10. 

Oct. 10, 

Next 

secular 

day. 



Meetings of, to correct returns of savings banks, \ 



19 
37 



Meetings of, to correct returns of Connecticut 
mutual fire insurance companies, . 



Meetings of, to correct returns of 'investment 
companies and brokers, .... 



Meetings of, to correct returns of Connecticut 
mutual life insurance companies, 



Meetings of, to equalize and adjust town assess- 
ment list, . . 



Meetings of, to correct returns of express com- 
panies on railroads, . . . . 



^37 
^88 



j37 

138 



36 



j26 
(37 



Par. 

88 



22 



15 24 



81 

7» 



79 
80 



82 



79 
80 



77 



47 
79 



54 

CONNECTICUT TAX LAWS. 

BOARD OF EQUALIZATION ^Co^Wrf. 

Oct. 10. mt^^ii ^ . 



Ocl. 10. 
Next 
secular 
day. 



Notf. 10, 
Next 
secular 
day. 



Meetings of. to correct returns of corporations 
conducting express business on electric or 
street railways, 

Meetings of. to correct returns of telegraph and 
telephone companies, . t-^ana 

Meetings of to correct returns of railroad and 
street railway companies in hands of mort- 
gagees or trustees. 

• • . . 

Meetings of, to correct return, of railroad and 
street railway companies 



BOARDS OF RELIEF. 

Mar. 15. To make statements to Tax Commissioner, 

BRIDGE COMPANIES. 

To pay state treasurer tax on capital stock. 



Feb.: 
Last 
day. 



Oct. 15. To file sworn statements with Tax Commissioner 
concernmg capital stock, 

* • 

CHARITABLE ASSOCIATIONS. 

Mar. May apply to state treasurer to make up defi- 

ciency in dividends, . h =" 

COLLECTORS. 

■■ May 1. To make statements to Tax Commissioner. 

ECCLESIASTICAL ASSOCIATIONS. 

Mar. May apply to state treasurer to make up defi- 

ciency in dividends 

' * • . 

EDUCATIONAL ASSOCIATIONS. 

Mar. May apply to state treasurer to make up defi 

ciency in dividends, . ^ 

ELECTRIC RAILWAY COMPANIES. 

See Street Railway Companies. 



Page Par. 



{ 



27 
37 



I 
I 



27 

28 
37 

24 

25 

37 



20 
26 
87 



41 



14 



14 



41 



15 



50 
79 

51 
53 
79 

41 
46 
79 

32 
46 
79 



88 



22 



22 



15 24 



88 



15 24 



24 



(, 



) 



■i 



CALENDAR. 

EXPRESS COMPANIES. 

Oct. 10. To deliver sworn statements of gross receipts 

to Tax Commissioner, 

Corporations conducting an express business on 
street or electric railways, to make returns, 
Oct. 20. To pay to state tax on gross receipts, 

Corporations conducting an express business on 
street or electric railways, to pay tax, . 

INSURANCE COMPANIES. 

CONNBCTICUT COMPANIES GENERALLY. 

Feb.: To pay state treasurer tax on capital stock, 

Last 

day. 

Oct. 15. To file sworn statements with Tax Commis- 
sioner, 

CONNECTICXTT MUTUAL COMPANIES. 

Jan. 20. Fire: To render sworn statements to Tax 
Commissioner, 

Jan. 30. Mre : To pay to state tax on corporate fran- 
chises, 

Feb. 15. lAfe : To render sworn statements to Tax Com- 
missioner, 

Feb. 25. Life: To pay to state tax on corporate fran- 
chises, 

Certain, of Other States. 

Jan. 31. To r«iturn sworn statements to insurance com- 
missioner, 

Mar. 1. To pay insurance commissioner tax due there- 
from • 

Foreign Companies. 
Jan. 31. To return sworn statements to insurance commis- 
sioner, 

Mar. 1. To pay insurance commissioner tax on premiums, 

INVESTMENT BROKERS. 

t 

, Jan. 1 to 30. To return sworn statements to comptroller, 

Feb. 20. To pay to state tax on aggregate amount of 

choses in action, ...... 



Page 



96 
87 



14 



14 



32 
82 



55 

Par. 
47 

50 
47 

50 



22 



29 


M 


80 


67 


29 


66 


80 


88 



31 62 

31 62 



63 
68 



35 73 
35 78 



CONNECTICUT TAX LAWS. 

INVESTMENT COMPANIES. 

Iti "^^ P»y """« '^o'^'er tax ou capital stock, 

da/. 

Oct- IS. To file sworn .tatements with Tax Commissioner, 

NATIONAL BANKING ASSOCIATIONS. 

reo. : To nav atofo ♦— , . 



Feb. : 
last 
day . 



To pay state treasurer tax on capital stock, 



""'' ''* "'slone'r ""'" '''^'•"^"^^ "^^^ ^ax Commis- 

' * ■ _ 



RAILROAD COMPANIES. 



Oct. 10. Mroad mortgagees or trustees to deliver 
Oct 20 pT"!,'"'""'*''»'*° Tax Commissioner 

' "Tairror^r"'*™''--"-^-*- 

'"• ""Lnt'' -™'»tatements toTax Commis! 
Nov. 86. To pay to state tax on franchises, etc ' 

SAVINGS BANKS. 

S l^' 2^"^"^'*° ^''t^o'-e-haKthetax," ! " 

Jn'y 20. To pay to Slate one-half the tax, 

SELECTMEN. 

toV /. '^\^^- ^-'O'l-nent for military commutation 

*"• 15. To report to adjutant-general number enrolled 
for military commutation tax, . " *°™"«'l 
May 1. To make complete statements to Tax c.,^^- 

«oy. 10. To pay state tax to state treasurer.' 



Page 
84 

84 
14 



14 



Par. 
70 

70 
28 



28 



14 



22 



14 



22 




84 


41 




1 


24 


42 


f ) 


20 


32 


jk 


21 


83 


A. 


19 


31. 


I '^' 


19 


31 


♦/ 


19 


31 




6 


e 


\ .^>' 


e 


• 


A ^- 


41 


88 






5 


1 


1 • 






-^' 


• 
1 



CALENDAR. 

SHELL-FISH COMMISSIONERS. 

Jan.: Meeting of, as board of relief, . • 

Tuesday Previous notice of 10 days to be given, 

ioUowing 
1st Mon- 
day. 

May: • Tax on shell-fish-grounds payable to, 

IstHHon- 

day. 

July: Warrant for collection of unpaid taxes to be is- 

1st Man- sued by, . 

day. 

Nov. 1. Last day for giving in list of shellfish grounds to. 



STREET RAILWAY COMPANIES. 

Oct 10 street railway mortgagees or trustees to deliver 
sworn statements to Tax Commissioner, 

To deliver sworn statements to Tax Commis- 
sioner of annual receipts from express busmess, 
Oct. 20. Street railway mortgagees or trustees to pay to 
state tax on roads, etc., . • • • 

To pay to state tax on annual gross receipts, 
Nov. 10. To deliver sworn statements to Tax Commis- 
sioner, ..•••* 

Nov. 25. To pay to state tax on franchises, etc., . 



TAX COMMISSIONER. 

Jan. 16. To furnish blanks to assessors for statements re- 
lating to taxation during preceding year, 

Feb 15 To furnish blanks to boards of relief for state- 
ments relating to taxation during preceding 
year, .••••* 

April 1. To furnish blanks to collectors for statements re- 
lating to taxation during preceding year, 
To furnish blanks to selectmen for statements 
' relating to taxation during preceding year, . 

June 10. To give notice to town clerks of changes by 
board of equalization, . . • • 



57 



•age 


Par. 


48 


108 


48 


108 



48 107 



48 108 
47 108 



i24 
(25 

27 

j24 
(25 

27 

(20 
<25 

j21 
(25 



41 



41 
48 

50 

42 
48 

60 



48 

38 
48 



88 





88 




88 


41 


88 


40 


86 



CONNECTICUT TAX LAWS. 
TAX COMMISSIONER^ ConHnued. 

^ifk ^and ^"^ ^"'°''^' ^^^""^^ '^ municipal treasurers. 
quadren- 
nially. 

Dec. 81. To mail written notice to banks, national bank- 
ing associations, trust, insurance, investment 
and bridge companies, . . ' 



Page 
40 



Par. 
87 




(59) 

COMPARATIVE SECTION TABLE. 



Table showing page and paragraph location of each section of the CJen- 



37 



78 



TELEGRAPH AND TELEPHONE COMPANIES. 



Oct. 10. To deliver sworn statements to Tax Commis- 



sioner, 



Oct. 30. To pay to state tax on property, 

TREASURERS. 



(37 
28 



28 
28 



51 
58 

53 

54 



Apr. 15. 
May 1. 



October; 
2nd Mon- 
day, /908, 
and quad- 
rennially. 

Nor. 10. 



State treasurer to remit town and city treasurers 
tax from certain corporations 

Town and city treasurers to distribute corporation 
*^''' • 

Treasurers of counties, cities, boroughs, and towns 
to make returns to Tax Commissioner of muni- 
cipal debt and expenditure 

Town treasurers to pay military commutation tax 
to state treasurer. 

' * • • . 

State treasurer to mail to town clerks description 
of all choses in action on which tax has been 
paid, 



14 
14 

40 



38 
38 

9% 



8 



10 



14 



TRUST COMPANIES. 

To pay state treasurer tax on capital stock, 



Feb. 

Last 

day. 

Oct. 15. To file sworn statements with Tax Commis- 
sioner. 



14 



14 



32 





i TV 


•eral Statutes 


referring to Taxation 


as printed in 


L this 


compilation. 


1 i' 


Section 




Page and Par. 


Section 




Page and Par. 


1 ^f 


of the 






of this 


of the 






of this 


w % 


Geaeral Statutes. 


Compilation, 


General Statutes. 


Compilation. 


^ u\ 


10 .. 




11 




15 


2441 




37 




79 


m;\^ 


88 .. 




6 




4 


2442 




23 




39 


• r/ '-/f ^ ) 


120 .. 




6 




5 


2443 




24 




40 




2325 .. 




10 




14 


2444 




29 




56 


■ 1 


2328 .. 




13 




19 


2445 




30 




67 


'\' fA 


2329 .. 




13 




20 


2446 




30 




58 


2330 .. 




25 




45 


2447 




31 




59 


2332 .. 




37 




78 


2448 




31 




60 


1 1 1 


2331 .. 




14 




22 


2449 




38 




80 


III 


2333 .. 




14 




23 


2450 




31 




61 


i 1 J jL 1 


2334 .. 




15 




24 


2451 




31 




62 


■ ill J 


2335 .. 




16 




25 


2452 




32 




63 


■ /ll ^ 


2336 .. 




13 




21 


2454 




38 




81 


. w 


2359 .. 




36 




77 


2455 




33 




67 


2360 .. 




40 




85 


2456 




33 




68 


2364 .. 




40 




86 


2457 




33 




69 


(\^^^ 


2365 .. 




40 




87 


2458 




34 




70 


1 


2367 .. 




41 




90 


2459 




34 




71 


^1 


2368 .. 




42 




91 


2460 




35 




72 




2369 .. 




44 




97 


2461 




35 




73 


2370 .. 




45 




98 


2462 




35 




74 




2371 .. 




45 




99 


2463 




38 




82 


2372 .. 




46 




100 


2464 




36 




75 


■ 1 


2373 .. 




46 




101 


2465 




36 




76 


n ■ 


2374 .. 




46 




102 


2995 




6 




6 


>< HI 


2375 .. 




46 




103 


2996 




7 




7 


|) y ^ 


2376 .. 




46 




104 


2997 




7 




8 


2377 .. 




47 




105 


2998 




8 




9 


2378 .. 




5 




1 


2999 




8 




10 


1 -jM 


2379 .. 




5 




2 


3000 




9 




11 




2380 .. 




5 




3 


3001 




9 




12 


2395 .. 




9 




13 


3226 




47 




106 


2413 .. 




39 




83 


3227 




48 




107 


1 '/ 


2414 .. 




39 




84 


3228 




48 




108 


1 1 


2422 .. 




19 




31 


3229 




48 




109 


Y }J \ 


2423 .. 




20 




32 


3230 




49 




110 




2424 .. 




21 




33 


3279 




49 




111 


* ll '^ 


2425 .. 




21 




34 


3316 




11 




16 


r7v 


2426 .. 




22 




37 


3356 




12 




17 




2427 .. 




23 




38 


3389 




12 




18 


^ 11 


2428 .. 




24 




41 


3464 




49 




113 


^ 1 V 


2429 .. 




24 




42 


3578 




32 




64 


^^B 


2430 .. 




25 




43 


3651 




32 




65 




2431 .. 




25 




44 


3652 




33 




66 


1 k 


2432 .. 




25 




46 


3822 




22 




35 


9 1 


2433 .. 




26 




47 


3882 




51 




119 


\ fl ', \ 


2434 .. 




26 




48 


4014 




50 




115 


2435 .. 




27 




49 


4015 




50 




116 


Bi k 


2436 .. 




27 




51 


4570 




50 




117 




■' \ 


2437 .. 




28 




52 


4811 




49 




112 


{ 


m 1 


2438 .. 




28 




53 


4811 




50 




114 


\ 


1 V 


2439 .. 




28 




54 


4811 




51 




118 




A (f 


2440 .. 




29 




55 













Y 




INDEX. 



61 



INDEX. 



ACCOUNTS OF EXECUTORS AND ADMINISTRATORS. '''^' 
succession tax; payment of tax a prerequisite to settle- 
ment of, 

ADJOURNMENT. 

board of equalization, of ,7 

ADMINISTRATORS AND EXECUTORS. 

See Executors and Administbatobs 
ADOPTED CHILDREN. 

^succession and inheritance tax; liable to what amount, 42 
AGENTS. 

insurance companies; of, reciprocal provisions de, 31 

of assessment companies, 00 

ALIENATIONS. 

succession tax; taking effect at death, subject to 46 

ANCILLARY ADMINISTRATION. J^<^^to,.... 46 

succession tax; possession of decedent»s property not to 

be given until payment of, 43 

tax commissioner not to have notice in cases of 42 

ANNUAL REPORTS. 

See Reports or Returns. 
ANNUITIES. 

succession tax on ^^ 

annuitant ; state treasurer to be notified of death of, 45 

"■ r EAL. 

succession tax; from reassessment of, authorized,. . 44 

APPRAISAL. . •• «» 

property taken on execution for state tax « 

ARMS AND ARMOR. ' 

gifts of, (exempt from succession tax, when 11 
ASSESSMENT. 

banks, j^ 

boat company, ...!.!... 23 

bridge companies, . . 

comptroller to examine into, of taxes, 6 

corporate property, generally, .' 13 

corporations, certain, , . 

express companies, \ gg 

payment in lieu of, * 26 

business on electric railways, [ £7 

on street railways, 07 

insurance companies, in general, 14 

foreign eompanips, „<, 



Par. 

loa 

7» 



91 

61 
64 

104 



94 
93 



99 
99 

96 

3 

90 

22 
38 
22 
ff 
19 



47 

4S 

60 

50 

22: 

63. 




J 





Page 
A88ESSM ENT — Continued. 

insurance; mutual fire companies, 30 

in lieu of what other tax, 31 

mutual life, 30 

in lieu of what other tax, 31 

of other states, -j 

investment companies' choses in action, 33 

in general, X ^. 

brokers, 35 

military commutation tax, 8 

national banking associations, 14 

railroad companies, 21 

dwelling-houses, 26 

mortgagees, 24 

part only in this state, 21 

in other state, 23 

trustees, 24 

when another company buys road, 25 

savings banks, 1^ 

!25 

succession and inheritance tax, 42 

\ 42 

nonresidents, -j 

telegraph companies, 28 

telephone companies, 28 

trust companies, 14 

ASSOCIATIONS (VOLUNTARY). 

succession and inheritance tax; liable to what amount, 42 

life estates passing to, taxable how, 45 

with remainder over to, taxable how. 46 

BANK COMMISSIONERS. 

salaries of, 49 

apportionment of, ». 49 

expenses, 49 

apportionment of, 49 

BANKS. 

assessors to be informed concerning collateral of, when, 13 

City bank of New Haven exempt from taxation, 16 

Connecticut River Banking Company stock exempt from 

taxation for four years, 17 

totally exempt, when, 17 

Mechanics bank of New Haven exempt from taxation, 18 

taxable under certain conditions, 18 

report to tax commissioner, annually, 14 



Par. 

57 
59 
58 
50 

•1 



68 

70 

73 

9 

22 
33 

^. 

42 

34 

38 
42 
43 

31 
46 
33 
91 
92 
96 
52 
54 
22 

91 
99 
99 

112 

113 
112 
113 

21 
26 

27 

28 
29 
30 

22 



1 



^'. 



' ^ 



62 



INDEX. 



INDEX. 



i 



BAN KS — Continued. ^^^^ 

stock how taxable, j^ 

exemptions and deductions, 15 

hearings before board of equalization, 37 

nonresidents ; of national banks, owned by 14 

remittance of tax to taxing districts, 14 

stockholders exempt when, jg 

unpaid taxes to be collected by state treasurer, ... 16 
BENEVOLENT ASSOCIATIONS. 

dividends on stock held by, equalized by state, when,.. 16 
BOARD OF EQUALIZATION. 

adjournment in case of railroad returns, 37 

banks' returns corrected by, 37 

bridge companies' returns corrected by 37 

changes in lists by; town clerks to have notice of, 40 

constitution and powers, 35 

electric railways* returns de express business corrected 

^y» 37 

express companies' returns corrected by, 37 

electric, or street railways' returns, 37 

insurance companies' returns corrected by, 37 

mutual companies' returns corrected by, 38 

investment companies' returns corrected by, 38 

meetings of, in general, to correct returns, 37 \ 

adjournment in case of railroad returns, 37 

national banking associations' returns corrected by,.. 37 

negligence of, no bar to suit for taxes or forfeitures, . . 38 

notice to town clerks of changes in lists made by, 40 

railroad companies' returns corrected by, 37 

valuation of certain stocks how determined, . . 23 

valuation in certain cases, 24 

lessee may deduct taxes from rent, 22 

mortgagees operating, 3 ^^ 

part only of railroad lies in this state, 21 

railroad in other state, 23 

boat company, 23 

stock issued to acquire stock of other company,.. 22 

when another company buys road, 26 

returns may be made by, company failing to do so,.. 38 

are conclusive, (37 

f 38 ■ 

savings banks' returns corrected by, 37 

statements and returns de mutual insurance companies 

are conclusive, „j. 

stock; hearings before, as to corporation tax......... 37 

street railways' returns de express business corrected 

*>y' 37 

suits for taxes or penalties not barred by negligence of, 38 



Par. 



Page 



78 



25 
26 

24 

79 
78 
78 

86 
77 

78 

79 

79 

78 

80 

82 

79 

79 

78 

81 

86 

79 

39 

40 

37 

41 

42 

34 

38 

38 

36 

43 

81 

78 

80 

79 

80 
78 

7f 
•1 



< ( 



/ 



i 




4 I 



BOARD OF EQUALIZATION — Continued. 

telegraph companies' returns corrected by, 37 

telephone companies' returns corrected by, 37 

trust companies' returns corrected by, 37 

BOAT COMPANIES. 

returns as to, for taxation, 23 

BONDS. 

investment brokers must give, 35 

companies must give, 33 

29 
mutual insurance companies; owned by, exempt, when, f 

nonresidents ; of, liable to succession tax, 42 

pledged; corporations returns de, to assessors, when, 13 

railroad, issued to acquire stock of other company, tax, 22 

tax on, may be paid to state, when, 10 

BOOKS. 

gifts of, exempt from succession tax, when, 41 

BRIC-A-BRAC. 

gifts of, exempt from succession tax, when, 41 

BRIDGE COMPANIES. 

stock how taxable, 14 

assessors to be informed concerning collateral, 13 

exemptions and deductions, 15 

hearings before board of equalization, 37 

remittance of tax to taxing district, 14 

unpaid taxes to be collected by state treasurer, . . 16 
BROKERS (INVESTMENT). 

action by, without bond and certificate, prohibited, 36 

defined, 34 

illegal sale by; penalty, 35 

returns by, 35 

penalty for failure to make, 36 

taxes on, 35 

penalty for failure to pay, 36 

BRONZES. 

gifts of, exempt from succession tax, when, 41 

BUILDING AND LOAN COMMISSIONER. 

salary and expenses of, 50 

apportioned between whom, 50 

CAPITAL STOCK. 

See Banks; Bbidge Companies; Insubance Companies; 
Investment Companies; National Banking Associa- 
tions; Railboad Companies; Street Railway Com- 
panies; Tbust Companies. 
CERTIFICATES. 

investment brokers not to act without, 35 

companies to procure, 33 

CHARITABLE INSTITUTIONS. 
. dividends on stock held by, equalized by state when, . . 15 



63 

Par. 

79 
79 
78 

38 

72 

69 
56 

58 

02 

21 

36 

14 

90 

90 

22 
21 
24 
78 
23 
25 

72 
71 
74 
73 
76 
73 
76 

90 

114 
115 



72 
69 

24 



t 



64 



INDEX. 



Page 
CHOSES IN ACTION. 

nonresidents; of, liable to succession tax, when, 42 

tax on, payable to state, when, lo 

CITY BANK OF NEW HAVEN. 

stock of, exempt from taxation, is 

CITY TREASURERS. 

quadrennial report of, to tax commissioner, 40 

blanks for, to be furnished by tax commissioner, . . 40 
CIVIL ACTIONS. 

taxes or penalties; for, not barred by negligence of 

board of equalization, 33 

CLERK OF SHELL-FISHERIES. 

See Shell-Fish Grounds. 
COLLATERAL INHERITANCE. 

See Succession and Inheeitance Tax. 
COLLATERAL KINDRED. 

succession and inheritance tax; liable to what amount, 42 

life estates passing to, taxable how, 45 

with remainder over to, taxable how, 45 

COLLECTION OF TAXES. 

comptroller to examine into, Q 

military commutation, by imprisonment, 9 

COMMISSIONERS OF SHELL-FISHERIES. 

blanks for tax lists ; to provide, 47 

board of relief: duties and powers, 43 

meetings of, 43 

notice of, 43 

tax may be laid by, 43 

warrant issued by, 43. 

COMMUTATION TAX (MILITARY). 

collectible by imprisonment, 9 

exemptions must be proved by claimants, 9 

determined by post surgeons, 9 

levy and collection of, 3 

COMPTROLLER. 

board of equalization ; to be a member of, 36 

investment brokers to make returns to, de taxation, . . 35 

companies to make returns to, de taxation, 34 

tax commissioner's office ; to provide, 39 

taxes ; to examine into assessment and collection of, . . 6 
CONNECTICUT RIVER BANKING COMPANY. 

stock exempt from taxation for four years, 17 

totally exempt, when, 17 

CONSOLIDATED ROLLING STOCK COMPANY. 

returns by, for purposes of taxation, 51 

taxable at what rate, 51 

in lieu of all other taxes, 51 

payment in lieu of taxes, 51 



Par. 

92 
14 

26 

86 
87 



81 



91 
99 
09 

5 
13 

106 
108 
108 
108 
107 
109 

13 

11 

12 

9 

77 
73 
70 
83 
6 

27 
28 

120 
120 
120 
120 



-i 



i 






•( 



^ 



f -} 



'> 
^ 






I 



.^■» 



vVl ' 



i 






INDEX. 65 

Page Par. 
CONVEYANCES. 

succession tax; taking effect at death are subject to,.. 46 104 
CORPORATE PROPERTY. 

assessed how, 13 19 

listed where, 13 20 

railroad companies' dwelling-houses taxable where, . . 25 45 

stock of certain corporations taxable how, 14 22 

hearings before board of equalization de returns, . . 37 78 
nonresident national bank tax to be paid over to 

local treasurers, 14 23 

tax on, to be remitted to taxing districts, 14 23 

CORPORATIONS. 

assessed how, , 13 19 

certain, to report and pay tax to state, 14 22 

collateral; assessors to be informed concerning, when, 13 21 

consolidated ; rights, duties, and liabilities of, 12 18 

lists of, 13 20 

organized under general law ; tax on capital stock, . . 12 17 

increase of stock ; rate of tax on, 12 17 

pledged stocks and bonds; returns of, by, 13 21 

specially chartered; printing and franchise feas, 11 15 

stock; tax on, upon incorporation, 11 16 

penalty for issuing, before payment of tax, .... 11 16 

tax on, on increase of capital, 11 16 

stockholders of, exempt, i 

succession and inheritance tax; liable for what amount, 42 91 

life estates passing to, taxable how, 46 99 

with remainder over to, taxable how, 45 M 

See also Banks; Bbidoe Companies; Insubance Com- 
panies; Investment Companiejb; National Banking 
Associations ; Railroad Companies ; Street Railway 
Companies; Trust Companies. 

COURT OF PROBATE. 

succession tax ; duties of, de, 44 97 

ancillary administration; poVer and duties, 42 95 

jurisdiction regarding, 46 102 

life estates; to notify state treasurer of termina- 
tion of, 45 99 

CURIOS. 

gifts of, exempt from succession tax, when, 41 90 

DATES. 

J succession and inheritance tax ; concerning, 47 105 

DEEDS. 

succession tax ; taking effect at death, subject to, ... . 46 104 

ECCLESIASTICAL ASSOCIATIONS. 

dividends on stock held by, equalized by state, when, 15 24 

5 



•V 






t 



66 



INDEX. 



Page 
EDUCATIONAL ASSOCIATIONS. 

dividends on stock held by, equalized by state, when, . . 15 
ELECTRIC RAILWAY COMPANIES. 

express business conducted on lines of, taxable how, . . 27 

returns by, for purposes of taxation, 27 

ENGRAVINGS. 

gifts of, exempt from succession tax, when, 41 

ENROLLMENT. 

military commutation tax ; of militia for, 6 

EQUALIZATION, BOARD OF. 

See BoABD of Equalization. 
ESTATES FOR LIFE OR YEARS. 

succession and inheritance tax on, 45 

EXAMINATION. 

nonresident's property by tax commissioner, before as- 
sessment of succession tax, 44 

EXECUTION. 

state taxes; may issue against estate of selectmen,. ... 5 

against estate of inhabitants of town, 5 

reimbursement of such inhabitants, 5 

EXECUTORS AND ADMINISTRATORS. 

succession tax must be paid before accounts are allowed, 46 

appraisal for basis of, to be made by, 44 

neglecting to make, may be removed, 44 

deeds not to be delivered up by, until payment of, 46 

foreign ; assessment of tax ; notice to whom, .... 44 

notice to tax commissioner, 43 

failure to give; penalty, 43 

penalties may be collected by suit, 43 

property not to be transferred to, unless, .... 43 

penalty for transfer without permission, 43 

reassessment may be applied for, 44 

appeal from, 44 

retention of property sufficient to pay tax, . . 43 

failure to retain ; penalty, 43 

liable for, 42 

negligent, may be removed by court of probate, .... 44 

payment must be made before transfer of property, 43 

possession of property to be withheld until payment, 43 

state treasurer may apply for appointment of, 46 

transfers taking effect on death; evidences of, held 

by, not to be delivered, 46 

EXEMPTIONS. 

benevolent associations' investments, 15 

City Bank of New Haven, stock, 16 

fl7 

educational associations' investments, 15 



Par. 
24 

50 
50 

90 





90 



96 

1 
2 
3 

103 
97 
97 

104 
96 
95 
95 
95 
95 
95 
96 
96 
f6 
95 
91 
97 
94 
94 

101 

104 

U 

M 
87 
28 
84 



•1 



'> ■ » 



r 



■■( 



y 



\ 



i 



i 



1 



J 



i 



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INDEX. 67 

« Page Par. 
EX E M PTI O N S — Con^tnt^d. 

Mechanics Bank of New Haven, stock, 18 29 

militia; proof of, from military commutation tax, 9 II 

savings banks' investments, 16 84 

( 13 20 

stockholders of corporations, : 1 16 26 

succession tax, 41 90 

EXPRESS COMPANIES. 

returns of railroad for purposes of taxation, 26 47 

corporations conducting express business on elec- 
tric, or street railway, lines, 27 50 

electric, or street, railways, doing express business, 27 50 

payment in lieu of tax, 26 48 

penalty for neglect to make returns or payments, 27 49 

taxable on receipts, 26 47 

electric, or street, railways, doing express business, 27 50 
FAILURE. 

mutual insurance companies to make returns; penalty, 31 60 

FEES. 

insurance companies of other states, 31 61 

agents of companies of other states, 31 61 

witnesses before tax commissioner, 39 84 

FIRE INSURANCE COMPANIES. 

See Insubance Companies. 
FOREIGN EXECUTORS AND ADMINISTRATORS. 

See Executors and Administbatobs. 
FOREIGN INSURANCE COMPANIES. 

See Insubance Companies. 
FORFEITURES. 

taxes ; noneff ect of neglect of board of equalization, . . 38 81 

GAS AND GAS METERS. 

salary of inspector-general of, 50 117 

apportionment of, and of expenses, 50 117 

GENERAL ASSEMBLY. 

state tax imposed by, 5 1 

payable when and how, 5 1 

unpaid ; state treasurer to collect by process, .... 5 1 

by process against inhabitants of towns, .... 5 8 

reimbursement of such inhabitants, 5 S 

GOVERNOR. 

tax commissioner ; to appoint, 39 83 

to report biennially to, 39 84 

GRAND LISTS. 

revision of, by board of equalization, 36 77 

GRANTS. 

succession tax; taking effect at death are subject to,. . 46 104 

HOUSES. 

dwelling, of railroad companies, taxable how, 26 45 



f 



^^ IKDEX. 

HUSBAND. ^*^® 
succession and inheritance tax; liable to what amount, 42 

estates for life or annuities taxable how, 45 

IMPRISONMENT. 

military commutation tax collectible by, 9 

INHERITANCE TAX. 

account of executor not to be settled until payment of, . . 46 

amount of estate exempt from, 41 

ancillary administration; powers and duties of probate 

court, ^ 

annuities taxable how, 45 

appraisal for, ^ 

executor failing to make, may be removed, 44 

collateral kindred ; amount of, 43 

corporation ; amount of, 42 

death; transfers taking effect on, taxable how, 46 

estates; what, affected by succession tax law, 47 

for life or years, taxable how, 45 

executors or administrators liable for, 42 

appraisal by, for, 44 

****** ■*■ ■■■ 

neglecting to make, may be removed, ....... 44 

exemptions, 4^ 

foreign exrs. ; property not transferable to, unless, 43 

assessment of tax by tax commissioner, 44 

notice of, to be given to whom, 44 

reassessment how made, 44 

appeal from, 44 

husbands ; amount of, 42 

imposition of, 4^ 

interest chargeable on unpaid, 42 

jurisdiction of probate court regarding, 45 

ancillary administration, 42 

life estates taxable how, 45 

termination of; state treasurer to be notified of, 45 

remaindermen ; tax to be refunded to, 45 

lineal descendants ; amount of, 42 

life estates taxable how, 45 

negligent executors or administrators may be removed, 44 

nonresidents; classes of property of, liable to, 42 

ancillary administration; payment of tax a pre- 
requisite to transfer of possession, when, 43 

appeals, 42 

retention of property sufficient to pay, required, . . 43 

notice of hearings de, to state treasurer, 42 

tax commissioner not to have, when, 42 

notice to state treasurer by probate court, 42 

tax commissioner need not be given, when 42 



Par. 

91 
99 

13 



103 
90 

93 
99 

97 
&7 
91 
91 

104 

105 
99 
91 
97 
97 
90 
95 
96 
96 

96 

96 

91 

90 

91 
102 

93 

99 

99 

99 

91 

99 

97 

92 

94 

93 

95 

93 

93 • 

93 

93 



"1 



\ 



V 



'■"> 



INDEX. 

Page 
INHERITANCE T AX — Continued. 

payable to state treasurer, ^^ 

extension of time for payment, by probate court, . . 45 

probate court; duty concerning,. ^ 

ancillary administration; powers and duty, 42 

jurisdiction, 

rate for different classes, *2 

A.(\ 

sale of estate to pay, 

settlement of accounts of executors and administrators; 

payment of, must first be made, 46 

state treasurer to receive notice of hearings, when,. . 42 

strangers ; amount of, 

transfer of property of decedent not to be made, unless, 43 

penalty, 

notice of intended, to be given tax commissioner, 43 

failure to give notice; penalty, 43 

property sufficient to pay, to be- retained, when,.. 43 

penalty for failure to retain, 43 

transfers taking effect on grantor's death, taxable,. ... 46 

what estates affected by, 

wives ; amount of, 

INSPECTOR-GENERAL OF GAS METERS AND IL- 
LUMINATING GAS. ^ 

salary of, 

apportionment of, and of expenses, ^ 

INSURANCE COMPANIES. 

assessment companies, provisions de, 3 

assessment of property of, in general, *3 

stock of, in general, * 

. . 32 

foreign, •• ^^ 

mutual fire, • 

.., 30 

iif«' ; «1 

of other states, in general, «* 

certain, • 

board of equalization to correct returns of, in general, 37 

certain companies, 

make returns, company failing to do so, 38 

statements and returns of, conclusive, 38 

negligence of, no bar to suits for taxes or forfeitures, 38 

bonds may be required of certain, of other states, 31 

of foreign companies, 

owned by mutual companies exempt, when, j ^^ 

\ 37 

correction of returns by board of equalization, <^ gg 

failure of mutual, to make tax returns; penalty, 31 

fees of companies and agents of other states,. 31 

fire; see mutual companies, infra. 

reciprocal taxes and fees, • 31 



69 

Par. 

98 
98 
97 
93 

102 
91 

100 

103 
93 
91 
95 
95 
95 
95 
95 
95 
104 
105 
91 



117 
117 

M 

If 

22 
03 
57 
58 

61 
C2 

78 
80 
SO 
80 
81 
62 
83 
56 
58 
78 
80 
80 
81 

81 



^1 



11 ' 



ro 

INDEX. 

INSURANCE COfAPANlES-. Continued. ^^^^ 
foreign; returns to be made by,.... 

of other states to make retiinis,. ?? 

suits against, not barred when, . . ,i 

taxable how, ^^ 

qo 

resident manager to pay tax, ... . * ' " «„ 

franchise tax of mutual fire companies, . . Tq 

m lieu of what other taxes,. . ' qi 

of mutual life companies, 3^ 

in lieu of what other taxes,. ,, 

life; see mutual companies, infra. 

foreign companies, 

of other states, taxable how,* in "general", .'.*.'." 31 

certain of other states,. . . . 

limitation; suits for taxes not barred' when" ^s 

marine of other states; bonds may be required "of, .."; ! 3I 

returns bv, . . > • 01 

•" 0| 

taxable how, 

market value of stock; secretary to file list fl 

mutual ; returns by, to tax commissioner, . ' oft 

board of equalization to correct returns, " 33 

failure to correct, no bar to suit, * 33 

failure to make statements; penalty, 3, 

pay taxes; penalty, «- 

31 

tax on corporate franchise, < 30 

in lieu of what other taxes,. . «? 

other states; bonds may be required of ,, 

returns by, in general, ' ,, 

certain, * ^* 

foreign companies, 

suits against, not barred by negligence of" whom', 38 
taxable how, 

agents taxable how, ol 

certain of, taxable how,. 01 

penalty for failure of mutual, to make return's;.";.'.' 3I 

failure of companies in general, to make returns 37 

to pay corporate franchise tax, 3^ 

suits to recover, not barred when, . . «« 

pledged securities; returns de, to assessors,.'." fo 

reciprocal or retaliatory provisions, ', 

de assessment companies, ^^ 

resident manager of foreign ; duties ' de 'taxes, II 

returns by, in general, 

correction by board of equalization, . *. it ' 

of certain, ' 

foreign companies, ^^ 

of other states, in general,. ^^ 

certain of other states, ,, 

•• 0I 



f 



Par. 

63 

62 

81 

63 

63 

67 

69 

68 

69 

63 
61 
62 
81 
62 

62 

62 

22 

56 

80 

81 

60 

60 

67 

68 

69 

62 

01 

62 

63 

81 

61 

61 

62 
60 

78 

CO 

81 

21 

61 

64 

63 

22 

78 

80 

63 

61 




^ 



w 



■J. 






INDEX. 

Page 
INSURANCE COMPANIES — Comtinued. 

secretaries of, to make returns for taxation, J 29 

penalty for neglect, 31 

stockholders; secretary to file list of, 14 

exempt, when, 1" 

suits for penalties not barred by negligence of whom, . . 38 

taxes not barred, ^8 

surety on bond of, of other states, to pay taxes, 31 

resident manager of foreign, to pay taxes, 32 

tax on assessment companies of other states, 32 

property of, in general, 13 

stock of, in general, 1* 

companies of other states, in general, 31 

certain companies of other states, 31 

bond for payment, 31 

foreign companies, 32 

bond for payment, . . • 32 

mutual fire companies, 30 

payable when, 30 

in lieu of what other taxes, 31 

mutual life companies, 30 

payable when, 30 

in lieu of what other taxes, 31 

payable when and where, in general, 14 

to insurance commissioner by certain,. ... 31 

by resident manager, 32 

penalty for neglect of companies in general, . . 37 

of mutual companies, 31 

.31 

reciprocal, of companies of other states, -j 32 

( 33 

recovery of, not barred by negligence of whom,.. 38 

surety companies of other states, 33 

INTEREST. 

succession and inheritance tax; chargeable on unpaid, 42 

INTERNATIONAL COMPANY. 

returns by, for taxation, 52 

taxable how, ^^ 

franchise tax of, ^^ 

\ on increase of stock, 62 

INVESTMENT BROKERS. 

bonds may be required of, 36 

certificates of authority; not to act without, 36 

definition, 34 

penalty for acting without authority, 36 



71 

Par. 

22 

56 

62 

60 

22 

25 

81 

81 

62 

63 

64 

19 

22 

61 

62 

62 

63 

63 

67 

67 

59 

58 

58 

59 

22 

62 

63 

78 

60 

61 

64 

66 

81 

66 

91 

121 
121 
122 
122 

72 

72 
71 
76 



/ v^ 



^1 

T' 



72 

INDEX. 

INVESTMENT BROKERS -(?o«M„„ed ^^^ 

returns by, 

correction of, by 'board 'of equalization, .'.■.■ It 

penalty for failure to make returns,.. »! 

taxed how, ^" 

penalty for failure to pay tax* ' ^^ 

INVESTMENT COMPANIES " ^^ 

authority to act; certificate required,. . 

bonds required of, before issue of certificates, .' .' 33 

certificates, terms of, . . ^^ 

choses in action of, how f ar ' iaxable^ .* ." ' H 

exempt, when, . . " * * "*^ 

defin^:' """"::' ^''^'^' ^'^^^*^- -•••••• ^ s 

penally for failure to make returns * or * paynlents* " " 36 

repeal of inconsistent charter provisions, " '" It 

returns by, for purposes of taxation, ^^ 

board of equalization to correct, . . It 

failure to make returns, penalty, . . * ^l 

taxes on, 36 

penalty for failure to pay ^^ 

JUSTICE OF THE PEACE ^^ 

LESSEES. ' 6 

LIENs!""*^'' "'' ""'' ^"^""^ '""^ P*''' '"»» "■>*. 22 

shell-fish grounds, 

taxes on railroad property to be ^^ 

LIFE eItItes"' '"' '" '*'"^ and incumbrances,:;;; H 
succession and inheritance tax on 

LIFE INSURANCE COMPANIES. ' ^^ 

See INSUBANCE Companies. 
LINEAL DESCENDANTS. 

succession and inheritance tax; liable to what amount, 42 

LISTS. " """'"" P'^""^ ''' *^-^^« ho-^ 45 

corporate property where listed, ,, 

corporations ; of, should contain what, !, 

MECHAMti^o^ '" ^'"'^'^ ^^^* ^^«* perfected;;;:;;'*" f 

MECHANICS BANK IN NEW HAVEN 

stock exempt from taxation, 

taxable under certain conditionV, ' J? 

MILITARY ENROLLMENT. ^® 

commutation tax; number enrolled on list liable to pay 6 

new enrollment made when ^ 

MILITARY TAXES. ' ^ 

payment of, may be enforced by imprisonment, 9 



i 



Par. 

73 
82 
76 
73 
76 

69 

69 

69 

68 

68 

69 

67 

76 

75 

70 

82 

76 

70 

76 



3 

37 

107 
44 
44 

99 



91 
99 

20 

19 

1 

29 

30 

6 

7 

13 



^ t 



1' 



? 






■J 
\ 






INDEX. 



Page 



MILITIA. 

commutation tax; adjutant-general to report number 

liable to pay, * 

amount; collection and deduction by town treasurer, 8 

exemption from ; claimant must prove, 9 

from military duty, how determined, 9 

payment how enforced by state treasurer, 8 

penalty; enrollment; refusing or giving false in- 
formation about, 

selectmen to add, to taxes of enrolled persons, . . 8 

state treasurer ; enforcement of payment by, .... 8 

returns to be forwarded to, 6 

town treasurer to pay, to state treasurer, .... 6 

selectmen ; commutation tax added to rate bill by, . . 8 
adjutant-general to send military exemption orders 

to, 7 

enrollment of militia; to superintend, 6 

neglect of duty de; penalty and prosecution, 8 

new enrollment list; when to use, 7 

MONEY. 

nonresidents; of, on deposit, liable to succession tax, 42 
MORTGAGEES. 

railroads in hands of, taxable how, 24 

returns by railroad, for purposes of taxation, 24 

MORTGAGES AND LIENS. 

shell-fish grounds ; tax liens on, 48 

taxes on railroad property to be liens, 25 

precede any and all other liens and incumbrances, 25 
MUNICIPAL INDEBTEDNESS. 

quadrennial report of, to tax commissioner, 40 

blanks for, how furnished, 40 

penalty for failure to make, 40 

MUTUAL FIRE AND LIFE INSURANCE COMPANIES. 

See Insurance Companies. 
NATIONAL BANKING ASSOCIATIONS. 

assessors to be informed concerning collateral of, when, 13 

report to tax commissioner, annually, 14 

stock how taxable, 14 

exemptions and deductions, 15 

hearings before board of equalization, 37 

of national banks owned by nonresidents, 14 

remittance of tax to taxing districts, 14 

impaid taxes to be collected by state treasurer, . . 16 

stockholders of, exempt from taxation, 16 

NEW HAVEN. 

City Bank ; stock of, exempt from taxation, 16 

' Mechanics Bank in ; stock of, exempt from taxation, . . 18 

taxable under certain conditions, 18 



73 

Par. 



• 

9 

11 

12 

9 

11 

t 
6 
6 
9 

8 

10 

7 

02 

42 
41 

107 
44 
44 

86 
87 
86 



21 
22 
22 
24 
78 
23 
23 
25 
25 

26 
29 
30 



't 



y 






^) 



\] 



i 

74 

INDEX. 

NONRESIDENTS. ^*8« 

national bank stock tax to be paid over to whom 14 

succession and inheritance tax; liable for, when' "* 42 
ancillary administration; notice to tax commis* 

sioner omitted, when, ^ 

payment of, a prerequisite to transfer of decedent's 

property, ^^ 

possession of decedent's property to be withheld 

when, ' 

NOTES. ^ 

tax on, may be paid to state treasurer, when in 

NOTICE. ' " 

corporations to have, of valuation of stock by board 
of equalization, 

tax commissioner not to have, in ancillaiy adminis- 
tration cases, 

OATHS. 

tax commissioner may administer, 39 

examine witness under, . . qo 

PAINTINGS. 

gifts of, exempt from succession tax, when ai 

PARENTS. ' 

succession and inheritance tax; liable to what rate,.! 42 
life estates or annuities passing to, taxable how, 46 
PENALTIES. 

banks neglecting to make reports and payments, . . 37 

board of equalization's negligence no bar to suit for,. . 38 

bridge companies failing to report and pay taxes,. . . 37 

commutation tax; for neglect of selectmen concerning, 8 

for refusing information concerning, 9 

corporate reports and payments; failure to make,..*" 37 
express companies neglecting to make returns and pay- 

inents, '^ •" ^^ 

general concerning reports and payments by corporations, 36 
insurance companies, in general, neglecting to report 

and pay taxes, „y 

mutual companies, ^i 

investment brokers making illegal sales, ...... . . . . . . . ' 39 

companies failing to make returns and payments, | ^^ 

municipal debt and expenditure; quadrennial returns, 40 

national banks failing to report and pay taxes, 37 

pledged stocks and bonds; neglect to inform assessors de, 13 

shell-fish grounds, 

stock issued under special act, before payment of tax, ' H 
succession tax; for transfer of property before payment 

^^' .... 43 

taxing officials failing to report to tax commissioner,. . 41 



Par. 

23 
92 

03 

94 

94 

14 

78 
• 93 

83 
83 

9d 

91 
99 

78 
81 
78 
10 
11 
78 

49 
76 

78 
60 
76 
76 
78 
86 
78 
21' 
106 
16 

95 

88 




INDEX. 



^■?J 



Y 



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J 



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^v 



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Page 



PEN ALTI ES — Continued. 

telegraph and telephone companies failing to report and 

pay taxes, 

trust companies failing to report and make payments, Si 

PERSONAL PROPERTY. 

succession and inheritance tax; of nonresidents liable to 4- 

PICTURES. 

gifts of, exempt from succession tax, when, 41 

PROBATE COURT. 

ancillary administration; succession tax; powers and 

42 
duties de, • 

succession tax; duties of, de, 

jurisdiction regarding, ; • • ^® 

life estates; to notify state treasurer of termination 

, 45 

of, 

PROMISSORY NOTES. 

tax on, may be paid to state, when, 1^ 

HAILROAD COMMISSIONERS. 

salaries of, • 

apportionment of, and of expenses, 51 

lltAILROAD COMPANIES. 

dwelling houses of, taxable how, 25 

lessees of railroads may deduct taxes paid from rent, 22 

liens; taxes to be, on property of, ■ • • 25 

to precede any and all other incumbrances or liens, 25 

returns of, in general, 

as to railroad in another state,... 23 

steamboat companies, **» 

24. 

mortgagees in possession, 

stock issued to acquire stock of other company, 22 

street railway companies, 25 

trunk line of Consolidated, 22 

when another company buys railroad, 25 

21 

taxable how, 

mortgagees in possession of, 24 

payment of taxes when another company buys road, 25 

stock issued to acquire stock of other company,.. 22 

stocks ; certain of, how valued for taxation, 23 

valuation in certain cases, 24 

trustees in possession, 24 

when another company acquires road, 25 

part only of railroad lies in this state, 21 

HENT. 

railroad lessees may deduct taxes from, paid by them, 22 

^REPORTS OR RETURNS. 

banks to tax commissioner, 1* 

board of equalization's meetings to correct, 37 

insurance companies, certain, 38 

investment companies and brokers, • 38 



75 

Par. 

55 

78 

92 
90 



93 

97 

102 

99 

14 

118 
119 

45 

37 

44 

44 

32 

33 

33 

41 

36 

46 

35 

43 

33 

42 

43 



m 

42 
43 

34 

37 

22 
79 
80 
82 



/ 






V 



76 



INDEX. 



Page Par, 
REPORTS OR RETURNS — Continued. 

bridge companies to tax commissioner, 14 22 

corporation, certain, to tax commissioner, 14 22 

electric, or street, railways conducting express business, 27 50 

express companies to tax commissioner, 26 47 

corporations conducting express business on lines of, 27 50 

foreign insurance companies to insurance commissioner, 32 63 

insurance companies, in general, to tax commissioner, 14 22 

certain of other states to insurance commissioner, 31 62 

mutual fire and life, to tax commissioner, 29 56 

investment brokers to comptroller, 35 73 

companies to tax commissioner, 14 22 

to comptroller, 34 70 

municipal treasurers to tax commissioner, * 40 86 

blanks for, furnished by tax commissioner, 40 87 

publication of, 40 87 

national banking associations to tax commissioner,... 14 22 

railroad companies to tax commissioner, 20 32^ 

as to steamboat companies under control of, 23 3& 

mortgagees, by, 24 41 

not in state, as to, 23 38 

receivers of, 20 32^ 

stock issued to acquire other stock, 22 36 

trustees, by, ^ ^0 32 

^ 1 24 41 

when another company buys road,. •. 26 43 

savings banks, 19 31 

street railways conducting express business, 27 5© 

, corporations doing an express business on lines of, 27 50 

stock issued to acquire other stock, 22 36 

tax commissioner to board of equalization, 39 84 

additional, 41 89 

biennial to governor, 39 84 

telegraph companies to tax commissioner, 27 51 

telephone companies to tax commissioner, 28 53 

trust companies to tax commissioner, 14 22 

SALES. 

succession and inheritance tax; of estates to pay,.,.. 46 100 

SAVINGS BANKS. 

pledged stocks and bonds; to inform assessors concern- 
ing, when, 13 21 

returns to tax commissioner for taxation, 19 31' 

stock of corporations owned by, exempt, when, 15 24 

taxable how, 19 31 

SECURITIES. 

nonresidents', liable to succession and inheritance tax, 42 92 





^y 



M 



\ 



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Y^ 



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f 



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'■7 






r, 



INDEX. 

Page 

SELECTMEN. - 
disabilities; list of, to be sent to, annually,. .. . ...... 

exemptions from military duty determined by whom, 9 

false representation to ; penalty, ^ 

lists to show what, 1 ". ' u R 

military commutation tax ; annual enrollment for, by, . . o 

how laid by, • g 

neglect to make enrollment, penalty, 

new enrollments ; notice to, 

records and reports of, , I'l'^' c 

state tax ; to cause payment thereof, to be made to state, 5 

unpaid; execution against estate of, issued for,.. 5 

execution against estate of inhabitants of town, 5 

reimbursement of such inhabitants, 5 

SHELL-FISH GROUNDS. ^^ 

taxes, how and when laid, ^^ 

collection of, _ 

commissioners, a board of relief, ^^ 

interest on, g 

paid over to state treasurer, ^^ 

payable when, 

, rate of, ^g 

to be a lien until paid, 

unpaid five years, ground to revert to state, *» 

owner to be notified by clerk, ; ^ 

when and where payable, 

tax list of, and valuation ; owners to file when, ^ 

blanks for, how furnished, ■ 

failure to file; penalty, 

warrants, how issued and served, 

SHERIFFS. ,. ^ ^ ^ <t 

state tax ; execution for unpaid, to be directed to, ... . ^ 

SOCIETIES. ■ ^ . .„ 

succession and inheritance tax; liable to what amount, 42 

' life estates passing to, taxable how, « 

with remainder over to, taxable how, 45 

SPECIALLY CHARTERED CORPORATIONS. 

Consolidated Rolling Stock Company, taxable how,. ... 51 
International Company, taxable how, ^^ 

franchise taxes of, 

increase of stock, • 

preliminary printing and franchise fees, J^ 

stock issue of, taxable how, 

STAT E 

action by, for taxes or forfeitures, not barred when,. . 38 
collection of taxes; comptroller to examine into,. ..... '^ 

state treasurer to superintend, • • • • 

corporate taxes to be remitted to taxing district, when, 14 
STATE BOARD OF EQUALIZATION. 

See BoAWD of Equai.ization. ^ 



77 
Par- 

8 
12 
II 

6 

6 


10 

7 

6 

1 

1 

2 

3 

107 

109 

108 

109 

109 

107 

107 

107 

110 

110 

107 

106 

106 

106 

109 

1 

tl 



120 
121 
122 
122 
15 
16 

HI 
5 

4 
23 



^ 






78 



INDEX. 



Page 



STATE TAX. 

imposed on last general list of the state, 5 

payable how and when, 

unpaid, collectible by legal process against selectmen, 5 

against inhabitants of towns, ^ 

reimbursement of such inhabitants, 5 

STATE TREASURER. 

board of equalization; to be a member of, 36 

bonds ; to receive taxes on, when, 1" 

of investment brokers; to approve, 35 

choses in action; tax on payable to, 1^ 

collateral inheritance tax; see succession tax, infra. 

collection of taxes ; to superintend, ^ ^ 

corporations to pay taxes to, 

collect unpaid taxes of certain, 1" 

express companies payments to, in lieu of taxes, 26 

investment broker may be licensed by, 35 

bonds of, to be approved by, 35 

military commutation tax to be paid to, 8 

enforcement of payment, 

national bank stock tax; duties de, 1* 

state tax; to collect unpaid, ^ 

may issue execution against estate of selectmen for, 5 

against inhabitants of towns, for, 5 

reimbursement of inhabitants, ^ 

I ft 

stock tax; to collect unpaid, • 

succession tax; ancillary administration; notice, 42 

administrator; may apply for appointment of,. . . . 46 

annuitant; to be notified of death of, 45 

assessment of; tax commissioner to notify, de,.. 44 

life tenants; to be notified of death of, 45 

may apply for new appraisal as basis for, 44 

payable to, 

extension of time for payment of, 45 

refunded to remaindermen, when, 45 

trust companies to pay tax to, 

STEAMBOAT COMPANIES. 

returns as to, for purposes of taxation, 

STOCKHOLDERS. 

exempt from taxation, ) jg 

STOCKS. 

pledged ; returns by corporations de, to assessors, 13 

nonresidents, liable to succession and inheritance tax, 42 

railroads; issued to acquire stock of other company, 22 

certain stocks how valued for taxation, 23 

valuation in certain cases, "4 

street railways; issued to acquire stock of other com- 
pany, 



Par. 

1 
1 
1 
2 
3 

77 
14 
72 
14 

4 
22 
26 
48 
72 
72 

i 

9 
9 

23 
1 
1 

2 
3 
25 
93 
101 
99 
06 
99 
97 
98 
98 
99 
22 

38 

20 
25 

21 
92 
36 
39 
40 

36 



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INDEX. 



Page 



STOCKS — Continued. 

See also Banks; Bbidge Companies; Insurance Com- 
panies; Investment Companies; National Banking 
Associations: Railboad Companies; Street Railway 
Companies: Trust Companies. 
STRANGERS. 

succession and inheritance tax; liable to what amount, 42 

life estates passing to, taxable how, 45 

with remainder over to, taxable how, 46 

STREET RAILWAY COMPANIES. 

express business of, taxed on receipts, 27 

corporations conducting, on lines of, taxed howj .... 27 

returns to be made by, for purposes of taxation, . . 27 
stock issued by, to acquire stock of other company, 

taxable how, 22 

taxable in same manner as steam railroad companies, 25 
SUCCESSION TAX. 

account of executor not to be settled until payment of, 46 

amount of estate exempt from, 41 

ancillary administration; powers and duties of probate 

court, 42 

annuities taxable how, 45 

appraisal for, 44 

executor failing to make, may be removed, 44 

collateral kindred ; amount of, 42 

corporation; amount of, 42 

death; transfers taking effect on, taxable how, 46 

estates ; what, affected by succession tax law, 47 

for life or years, taxable how, 46 

executors or administrators liable for, 42 

appraisal by, for, 44 

neglecting to make, may be removed, 44 

exemptions, 41 

foreign executors; property not transferable to, unless, 43 

assessment of tax by tax commissioner, 44 

"» , notice of, to be given to whom, 44 

reassessment how made, 44 

appeal from, 44 

husbands ; amount of, 42 

imposition of, 41 

interest chargeable on unpaid, 42 

jurisdiction of probate court regarding, 46 

ancillary administration, 42 

life estates taxable how, 45 

termination of; state treasurer to be notified of, 45 

remaindermen ; tax refunded to, when, 45 

lineal descendants ; amount of, 42 

' life estates taxable how, 45 

i^cgligent executors or administrators may be removed, 44 



79 

Par. 



91 
9t 

M 

50 
50 
50 



40 

103 
90 



or 

97 
01 
91 
104 
105 
00 
01 
07 
07 
00 
06 
00 



00 
01 
00 
01 

102 
03 



01 
00 

or 



0: 



so 



INDEX. 






It 

1 



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i 






Page Par. 
SUCCESSION TAX — Continued. 

nonresidents; classes of property of, liable to, 42 92 

ancillary administration; payment of tax a pre- 
requisite to transfer of possession, when, 43 94 

appeals, 42 93 

retention of property sufficient to pay tax, required 43 96 

notice of hearings de, to state treasurer, 42 93 

tax commissioner need not be given, when, 42 93 

notice to state treasurer by probate court, 42 93 

tax commissioner need not be given, when, 42 93 

payable to state treasurer, 45 gg 

extension of time for payment, by probate court, 45 98 

probate court ; duty concerning, 44 97 

ancillary administration ; powers and duty, 42 93 

jurisdiction, 46 102 

rate for different classes, 42 91 

sale of estate to pay, 46 100 

settlement of accounts of executors and administrators ; 

payment of, must first be made, 46 103 

state treasurer to receive notice of hearings, when, 42 93 

strangers ; amount of, 42 91 

transfer of property of decedent not to be made, unless, 43 95 

penalty, 43 95 

notice of intended, to be given tax commissioner, 43 95 

failure to give notice ; penalty, 43 95 

property sufficient to pay, to be retained, when, . . 43 95 

penalty for failure to retain, 43 95 

transfers taking eflfect on grantor's death, taxable, 46 104 

what estates affected by, 47 105 

wives ; amount of, « 42 91 

TAX COMMISSIONER. 

appointment of, 39 83 

assessment by, of succession tax on nonresidents, 44 96 

reassessment by probate court, .' . 44 96 

appeal from reassessment, 44 96 

notice to state treasurer of, 44 96 

to holder of property, 44 96 

banks to report to, annually, 14 22 

board of equalization ; to be a member of, 39 84 

to report to, 39 84 

additional report to, 41 89 

bridge companies to report to, annually, 14 22 . 

duties of, in general, 39 83 

electric, or street, railways doing express business, .... 27 50 

corporations doing express business on lines of, . . 27 50 

express companies to make returns to, for taxation, 26 47 

fire and life insurance companies to make returns to, . . 29 56 



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Pag* Par. 
TAX COMMISSIONER — Cofitinited. 

foreign executor may apply for revaluation and reas- 
sessment of succession tax, 44 96 

transfer of property to; notice to tax commis- 
sioner, 43 ®5 

penalty for failure to notify, 43 96 

governor ; to report to, biennially, 39 84 

inquire into execution of tax laws, 39 83 

insurance companies, in general, to report to, 14 22 

fire and life, mutual, to report to, 29 56 

investment companies to report to, 14 22 

to report to comptroller, 34 70 

national banking associations to report to, 14 22 

notice to, of transfer of property to foreign executor, 43 95 

ancillary administration cases; need not be given, 42 93 

failure to give; penalty, 43 96 

state treasurer; to, by, concerning succession tax, 44 96 

oath of office required of, 39 83 

may administer oaths, • • 39 83 

examine witnesses under oath, 39 83 

office of, to be provided by comptroller, 39 83 

quadrennial reports of municipal indebtedness made to, 40 86 

blanks for, to be furnished by, 40 87 

railroad companies to report to, 20 32 

as to steamboat companies under control of, 23 38 

mortgagees, by, 24 41 

not in state, as to, 23 38 

( 20 32 

receivers of , by, ] 2A 41 

stock issued to acquire other stock, 22 36 

trustees of, by, 20 32 

when another company buys road, 25 43 

reports of, to board of equalization, 39 84 

de doings of local taxing officials, 41 89 

of corporations to be filed with, 14 22 

to governor, *" '^ 

savings banks to make returns to, !• 31 

street railways; returns to, de stock issued to acquire 

other stock, 22 St 

conducting express business, 27 60 

returns to, same as railroads, 26 46 

superior court; power of, as to witnesses, 30 83 

taxing officials to report to, 41 88 

blanks for, to be furnished by, 41 88 

penalty for failure to report, 41 88 

telegraph companies to make returns to, 27 61 

telephone companies to make returns to, 28 63 

town clerks to be notified by, of changes in lists, 40 86 



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82 imax. 

Page Par. 
TAX COMMISSIONER — Co«tini*€<i. ^ 

transfer of property to foreign executor; to have notice, 43 95 

treasurers, local, to report to, quadrennially, . 40 86 

trust companies to report to, 14 22 

witnesses may be summoned by, by process, 39 88 

committed to jail, when, 39 83 

fees of, payable by, 39 84 

allowed as part of expenses of, 39 84 

TAX LIENS. 
See Liens. 
TAX LISTS. 
See Lists. 

TELEGRAPH AND TELEPHONE COMPANIES. 

telegraph companies to make annual returns to tax 

commissioner, 27 51 

failure to make returns or payments ; penalty, . . 29 56 

taxable how, 28 62 

telephone companies to make annual returns to tax 

commissioner, 28 53 

penalty for failure to make returns and payments, 29 55 

taxable how, 28 54 

TOWN CLERKS. 

lists; changes in, by board of equalization, to be made 

by, 40 85 

military duty; lists of exemptions from, to be filed 

with, 7 8 

TOWNS. 

state tax payable by, 5 1 

execution against estate of selectmen, for, 5 1 

against inhabitants of towns, 5 2 

reimbursement of such inhabitants, 5 3 

TOWN TREASURER. 

military commutation tax to be paid to state treasurer 

by, 8 9 

TRANSFERS. 

succession tax ; taking effect at death, subject to, 46 104 

TREASURERS. 

borough, to report quadrennially to tax commissioner, 40 86 

blanks for, to be furnished by tax commissioner,.. 40 87 

city and county, to report quadrennially to tax comr., 40 80 

blanks for, to be furnished by tax commissioner, 40 87 

savings banks; returns by, to tax commissioner, for 

taxation, 19 31 

tovm ; commutation tax to be paid to state treasurer by, 8 9 

See also State Tbeasxjreb. 

TRUST COMPANIES. 

assessors to be informed concerning collateral of, when, 13 21 

report to tax commissioner, annually, 14 22 



v - 



% «' 



INDEX. 83 

* 

Page Par. 
TRUST COMPANIES — Cow^wmerf. 

savings deposits of, taxable how, 20 31a 

stock how taxable, 14 22 

exemptions and deductions, 15 24 

hearings before board of equalization, 37 78 

^ of national banks owned by nonresidents, 14 23 

remittance of tax to taxing districts, 14 23 

unpaid taxes to be collected by state treasurer, ... 16 25 

TRUSTEES. 

railroad; returns by, for taxation purposes, 24 41 

in possession of, taxable how, 24 42 

succession tax; payment of, a prerequisite to transfer 

of possession by, when, 43 94 

VALUATION. 

railroad stocks, of ciertain, for taxation, 23 3f 

in certain cases, 24 40 

shell-fish grounds; by owner for tazatioir purposes,.. 47 106 

state tax ; of property taken on execution for, 6 3 

VOLUNTARY ASSOCIATIONS. 

succession tax ; liable for, to what amount, 42 91 

life estates passing to, taxable how, 45 99 

with ren^ainder over to, taxable how, 45 99 

WIFE. 

succession and inheritance tax; liable to what amount, 42 91 

life estates or annuities to, taxable how, 45 90 

WITNESSES. 

tax commissioner may examine under oath, 30 83 

administer oaths to, 39 88 



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Date Due 


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JAN 1 zm 




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END OF 

TITLE